The sales tax in Greenville, SC is 6%, and all of it goes to the state. Greenville County has not adopted any local option sales tax, so the combined rate at a Greenville register stays below what shoppers pay in counties like Richland or Charleston, where local add-ons push the total to 8% or more.1South Carolina Department of Revenue. Sales and Use Tax Index That flat 6% covers most physical goods, but restaurant meals, hotel stays, and certain large purchases follow different rules.
Why Greenville’s Rate Stays at 6%
South Carolina’s base sales tax is 5% under SC Code § 12-36-910, with an additional 1% under § 12-36-1110 bringing the statewide floor to 6%.2South Carolina Department of Revenue. Chapter 2 – Sales Tax Impositions State law lets counties stack local option taxes on top of that through voter referendum, funding things like capital projects, transportation, and education.3South Carolina Legislature. South Carolina Code of Laws Title 4 Chapter 10 – Local Sales and Use Tax
Greenville County voters have not approved any of them. The South Carolina Department of Revenue’s list of counties authorized for local sales taxes does not include Greenville under any category.4South Carolina Department of Revenue. Local Sales Taxes
What the 6% Applies To
The rate hits the sale of tangible personal property: electronics, furniture, clothing, appliances, and most other physical goods you can carry out of a store. It applies whether you buy in a Greenville storefront or order online for delivery to a Greenville address.
Communications services are taxable under SC Code § 12-36-910(B)(3), including telephone service, fax transmissions, streaming services, and cloud-based services.5South Carolina Department of Revenue. Sales Tax Short-term accommodations are taxed too, but at a higher rate covered further down.
Groceries Are Exempt
Unprepared food you take home to cook is exempt from the state’s 6% under SC Code § 12-36-2120(75). The statute ties the definition to items eligible for purchase with USDA food coupons (SNAP), so fresh produce, meat, dairy, bread, and similar staples all qualify.6South Carolina Legislature. South Carolina Code Section 12-36-2120 – Exemptions from Sales Tax Because Greenville County adds no local sales tax, that means zero tax at the grocery checkout.
Prepared food is different. Hot foods ready to eat, items heated in the store, and anything sold for on-premises eating are taxed at the full 6%, with the city’s hospitality tax layered on top (see below).
Prescriptions and Medical Devices
Prescription drugs and prosthetic devices sold by prescription are exempt under § 12-36-2120(28). The exemption also covers diabetic supplies such as blood glucose meters, testing strips, and insulin when purchased under a physician’s direction. Hearing aids are exempt under § 12-36-2120(38). Durable medical equipment paid for directly through Medicaid or Medicare is also exempt.6South Carolina Legislature. South Carolina Code Section 12-36-2120 – Exemptions from Sales Tax
Restaurant Meals: An Effective 8%
Eating out costs more than the sticker 6%. The City of Greenville charges a 2% hospitality tax on prepared meals and beverages, including alcoholic drinks, beer, and wine. Every restaurant, bar, lounge, and private club serving food or alcohol inside the city must collect and remit it.7City of Greenville. Start or Move Your Business
Greenville County imposes the same 2% hospitality tax in unincorporated areas outside city limits.8Greenville County. Ordinance No. 4079 – Hospitality Tax Combined with the state’s 6%, the effective tax on a restaurant check anywhere in the county comes to 8%.
Hotels and Short-Term Rentals
Sleeping accommodations are taxed at a higher state rate than regular purchases. The state imposes 7% on hotel stays and short-term rentals, one point above the standard 6%.9South Carolina Department of Revenue. Chapter 11 – Accommodations Local governments can add their own accommodations taxes of up to 3%. With the hospitality tax applying to any food or drink on the property, total taxes on a Greenville hotel bill often reach 10% or more of the room rate.
The 7% state rate applies to rentals of less than 90 continuous days. Rent to the same person for 90 days or more without interruption and the accommodations tax no longer applies. Mandatory cleaning fees charged as part of each rental are also subject to the 7%.9South Carolina Department of Revenue. Chapter 11 – Accommodations
Big-Ticket Items: The $500 Cap
South Carolina caps the sales tax on certain high-value purchases rather than letting it scale with price. Under SC Code § 12-36-2110, the maximum tax is $500 per sale on items including aircraft, boats and watercraft motors, recreational vehicles, horse trailers, and self-propelled light construction equipment.10South Carolina Legislature. South Carolina Code of Laws Title 12 Chapter 36 – Section 12-36-2110 A $50,000 boat generates $500 in sales tax rather than $3,000.
Religious organizations get a lower cap: $300 per item on musical instruments and office equipment. Manufactured homes have a formula of their own, with the first 35% of the sale price exempt, a $300 cap, and a 2% charge on the remaining price above $6,000.
Cars Follow a Different Rule
Vehicles that must be registered with the DMV, including cars, motorcycles, and trailers, don’t fall under the $500 sales tax cap. They’re subject to an Infrastructure Maintenance Fee (IMF) collected at registration. The IMF is 5% of the purchase price, capped at $500, and replaces the sales tax for these vehicles.11South Carolina Department of Revenue. Maximum Tax (Max Tax) The ceiling is the same, but the DMV collects it during registration rather than the dealer collecting it at the sale.
Online and Out-of-State Purchases
Most online retailers now collect South Carolina’s 6% at checkout. Out-of-state sellers that move more than $100,000 of goods or services into South Carolina in a calendar year must register and start collecting, with the obligation beginning on the first day of the second calendar month after they cross the threshold. Sales through online marketplaces count.12South Carolina Department of Revenue. Remote Sellers
When a seller doesn’t collect, the buyer still owes a use tax at the same 6% rate. If you order furniture from a retailer that doesn’t charge South Carolina tax, or buy goods while traveling in a no-sales-tax state and bring them home, you’re expected to report and pay the 6% yourself. Individual consumers use form UT-3; businesses report use tax on their regular sales and use returns through the SCDOR’s MyDORWAY portal.13South Carolina Department of Revenue. Use Tax
Tax-Free Weekend in August
South Carolina suspends the 6% sales tax (and any local tax) on qualifying purchases for 72 hours each August. The window opens at 12:01 a.m. on the first Friday of the month and closes at midnight the following Sunday.14South Carolina Department of Revenue. Tax Free Weekend For 2026, that falls on August 7 through August 9, absent any legislative change. A bill in the 2025–2026 session (S. 728) would extend the holiday to the entire month of August; it had not been enacted at the time of writing.
Four categories of items qualify:
- Clothing and footwear, including school uniforms, swimwear, and athletic shoes
- School supplies used for assignments, such as pens, notebooks, backpacks, calculators, and musical instruments
- Computers, printers, and software
- Bed and bath items: sheets, pillows, towels, and shower curtains
Things like refrigerators and toiletries do not qualify, even when purchased by a college student. The exemption covers items used for school assignments, not general dorm living.14South Carolina Department of Revenue. Tax Free Weekend