Sales tax in Greer, SC depends on which county the store sits in: 6% in the Greenville County portion of the city and 7% in the Spartanburg County portion.1South Carolina Department of Revenue. Sales and Use Tax Index The one-point gap comes from a local tax Spartanburg County voters approved; Greenville County currently imposes no local sales tax on top of the 6% state rate.2South Carolina Department of Revenue. Local Sales Taxes
Why the Rate Depends on the Address
South Carolina’s statewide sales tax is 6%, and it applies everywhere in Greer.1South Carolina Department of Revenue. Sales and Use Tax Index Spartanburg County adds a 1% Capital Projects Tax that voters approved by referendum, with revenue going toward roads, bridges, public facilities, and water and sewer systems.2South Carolina Department of Revenue. Local Sales Taxes Greenville County adds nothing.
The rate that applies to any sale is tied to the physical address where the sale takes place, not where the buyer lives. Two shops on the same street can collect different rates if they fall on opposite sides of the county line. For online orders delivered into Greer, the rate matches the delivery address, so the same split applies.
The $500 Cap on Vehicles, Boats, and Aircraft
South Carolina caps the sales tax on cars, boats, motors, and aircraft at $500 total, no matter the sticker price.3South Carolina Department of Revenue. Casual Excise A $40,000 boat and a $15,000 boat generate the same $500 in tax. The cap is statewide and doesn’t shift between the Greenville and Spartanburg sides of the city.
Greer’s Hospitality and Accommodations Taxes
The City of Greer layers two of its own taxes on top of the regular sales tax, and both are paid directly to the city rather than the state.
Restaurants and other sellers of prepared food collect a 2% hospitality tax on meals and drinks served for immediate consumption, including takeout and delivery. Hotels, motels, and short-term rentals collect a 2% local accommodations tax on stays shorter than 90 consecutive days.4City of Greer. Taxes Lodging also carries a separate 7% state accommodations tax, so the local 2% stacks on top of that.5South Carolina Department of Revenue. Accommodations
Both city taxes are due monthly, postmarked by the 20th of the following month, with the next business day counting when the 20th falls on a weekend or postal holiday. Late returns carry a 5% penalty per month on the amount owed.4City of Greer. Taxes
What’s Exempt Year-Round
Several categories are permanently exempt from the 6% state sales tax.
Groceries
Unprepared food that qualifies for purchase with SNAP benefits is exempt from state sales tax. Prepared foods from restaurants, delis, and convenience store hot bars are not. The state exemption doesn’t automatically carry over to local sales taxes; whether the local portion also drops off depends on the specific local tax law.6South Carolina Department of Revenue. Chapter 21 – Unprepared Food Exemption
Prescriptions and Medical Items
Prescription drugs and prosthetic devices sold by prescription are exempt, including dental prosthetics. Diabetic supplies such as insulin, blood sugar testing strips, and glucose meters are exempt when authorized by a physician.7South Carolina Legislature. South Carolina Code 12-36-2120 – Exemptions from Sales Tax
Durable medical equipment like oxygen concentrators and dialysis machines can qualify, but only if three conditions are all met: the equipment meets the federal Medicaid or Medicare definition, it’s paid for directly by Medicaid or Medicare funds, and it’s sold by a provider holding a South Carolina retail license.7South Carolina Legislature. South Carolina Code 12-36-2120 – Exemptions from Sales Tax Equipment paid for out of pocket outside those programs generally remains taxable.
The August Tax-Free Weekend
South Carolina holds a sales tax holiday on the first Friday through Sunday in August each year. During that weekend, no state or local sales tax is collected on qualifying items.8South Carolina Department of Revenue. Tax Free Weekend Eligible categories include:
- Clothing and shoes (but not rentals, cosmetics, or jewelry)
- School supplies such as pens, notebooks, backpacks, and calculators
- Computers, software, and printers
- Certain bed and bath supplies
Cell phones and smartphones stay taxable, as do handheld devices used mainly for music, video, or e-books. Furniture, eyewear, and anything bought for business use are also excluded.8South Carolina Department of Revenue. Tax Free Weekend The 2025 holiday ran August 1–3; check the Department of Revenue website for 2026 dates.
Use Tax on Online and Out-of-State Purchases
When you buy something online or from an out-of-state seller that doesn’t charge South Carolina sales tax, you owe use tax at the same rate as your local sales tax: 6% in Greenville County, 7% in Spartanburg County. Most large online retailers now collect South Carolina sales tax automatically, but purchases from smaller sellers, catalog orders, or items brought back from trips can slip through. In those cases, you report and pay through the Department of Revenue’s free MyDORWAY portal.9South Carolina Department of Revenue. Use Tax
If You Run a Business in Greer
Retail License
Any business making retail sales in South Carolina must obtain a retail license from the Department of Revenue before its first taxable sale. The license costs $50, is non-refundable, and never expires, though it must be updated when the business location changes.10South Carolina Department of Revenue. Licensing (Retail License) Register under the correct county, because the rate you collect is tied to where the sale happens.
Filing Schedule
New sales tax accounts default to monthly filing, with returns due by the 20th of the month after each reporting period. The Department of Revenue may approve quarterly or annual filing on written request. Businesses with a South Carolina tax liability of $15,000 or more per filing period must file and pay electronically.9South Carolina Department of Revenue. Use Tax
Late Penalties
A return filed late carries a penalty of 5% of the tax owed for each month or partial month it’s overdue, capped at 25%. Filing on time but paying late carries a much smaller penalty of 0.5% per month, also capped at 25%. Interest accrues on top of both.11South Carolina Legislature. South Carolina Code Title 12 Chapter 54 – Taxes The ten-to-one gap between those penalties points to one rule: file on time even when you can’t pay in full.
Remote Sellers
Out-of-state businesses selling into South Carolina, including to Greer customers, must collect and remit sales tax once their gross revenue from South Carolina sales exceeds $100,000 in the current or previous calendar year.12South Carolina Department of Revenue. Remote Sellers Once over the threshold, a remote seller needs a South Carolina retail license and must charge the rate matching the buyer’s delivery address, which means the Greenville/Spartanburg split in Greer applies to online orders too.