The sales tax rate in Mount Pleasant, South Carolina is 9%. That’s the 6% South Carolina state sales tax plus 3% in local taxes that Charleston County voters approved by referendum.1South Carolina Department of Revenue. Sales and Use Tax Index The full rate applies to most physical goods and several categories of services, but groceries, prescriptions, and a few other items get a break.
What Makes Up the 9%
The state’s share is 6%, imposed on gross proceeds from retail sales of tangible personal property and certain services.2South Carolina Department of Revenue. Chapter 2 – Sales Tax Impositions The additional 3% is Charleston County’s, split among three separate voter-approved levies: a Local Option Sales Tax that funds property tax credits, a Transportation Sales Tax for roads and transit, and an Education Capital Improvement Sales Tax for school facilities. Each local levy carries its own sunset date tied to the referendum that created it, so the total could change after a future vote. As of July 1, 2025, the Department of Revenue lists Charleston County, which includes Mount Pleasant, at 9%.
What the 9% Applies To
Anything you can see, touch, or measure counts as tangible personal property and is taxable at the full rate. Electronics, furniture, clothing, appliances, and household goods all fall in. Software matters because of how it’s delivered: on a disc or flash drive it’s taxable, downloaded electronically it isn’t, and accessed through a provider’s website it’s taxable as a communication service.3South Carolina Department of Revenue. SC Revenue Ruling 12-1
Some services also carry the 9%. Laundry, dry cleaning, dyeing, and pressing are taxable, including alterations, storage, and delivery charges tied to them. Coin-operated laundromats are excluded.4Cornell Law Institute. South Carolina Code of Regulations 117-303 – Laundry, Launderette, Cleaning, Dyeing or Pressing Establishments Communications services are taxable across the board: landline and wireless phones, VoIP, cable TV, satellite programming, internet-based database access, and voicemail.5Cornell Law Institute. South Carolina Code of Regulations 117-329.4 – Examples of Taxable Communication Services
Fees for professional services are not taxed. Doctors, dentists, veterinarians, lawyers, accountants, and civil engineers charge for services outside the sales tax, though physical products they may sell alongside those services are taxable.6Cornell Law Institute. South Carolina Code of Regulations 117-308.1 – Professional Services
Shipping Charges
Delivery charges follow the details of the sale. If the seller uses its own vehicle, the delivery charge is part of the taxable sale no matter how the invoice breaks it out. If a common carrier delivers, the terms decide it: FOB destination makes the delivery charge taxable, FOB shipping point does not.7South Carolina Department of Revenue. SC Revenue Ruling 19-9 When an order mixes taxable and exempt items, the seller can prorate the delivery charge if the books support it.
Exemptions and Reduced Rates
Groceries
Unprepared food eligible for USDA food stamp purchases is exempt from the 6% state sales tax.8South Carolina Legislature. South Carolina Code 12-36-2120 – Exemptions from Sales Tax Prepared meals and restaurant food don’t qualify. And the state exemption does not lift the local portion, so Charleston County’s 3% still applies to grocery receipts in Mount Pleasant unless a specific local ordinance says otherwise.9South Carolina Department of Revenue. Chapter 21 – Unprepared Food Exemption Groceries are taxed, just at a lower rate than 9%.
Prescriptions and Medical Supplies
Prescription drugs, prosthetic devices sold by prescription, dental prosthetics, and diabetic supplies including insulin, glucose meters, and testing strips are fully exempt from state and local sales tax.8South Carolina Legislature. South Carolina Code 12-36-2120 – Exemptions from Sales Tax
Tax Free Weekend
South Carolina runs a 72-hour Tax Free Weekend each August, starting at 12:01 a.m. the first Friday and ending at midnight Sunday. Qualifying clothing, footwear, school supplies, computers, printers, and certain bed and bath items come off the full 9% during that window.10South Carolina Department of Revenue. Tax Free Weekend The DOR publishes an updated list of qualifying items every year.
Capped Tax on Certain Items
A handful of higher-value items carry a maximum tax instead of the standard rate. ATVs, golf carts, dirt bikes, and similar vehicles are taxed at 5% with a $500 cap per sale. Musical instruments and office equipment sold to religious organizations are capped at $300.11South Carolina Department of Revenue. Maximum Tax (Max Tax) Max-tax items are also exempt from the local 3%, so the cap is the total you pay.
Meals and Lodging: Extra Taxes on Top
Eating out or booking a room in Mount Pleasant costs more than the 9% base rate suggests. The Town of Mount Pleasant charges a 2% hospitality tax on prepared meals, food, and beverages sold at restaurants, fast food outlets, convenience stores, deli counters, and other prepared-food sellers, whether you dine in or take out. Businesses owe that tax to Charleston County by the 20th of each month.12Charleston County. Mount Pleasant Code of Ordinances – Chapter 115 Hospitality Tax
Hotel stays and short-term rentals face a 7% state accommodations tax on the rental charge, plus any local accommodations tax that applies, all on top of the general sales tax.13South Carolina Department of Revenue. Accommodations Required cleaning fees are part of the taxable amount. Optional cleaning fees are not.
Use Tax on Out-of-State Purchases
If you buy something from an out-of-state seller that doesn’t collect South Carolina tax and you use it here, you owe use tax at the same 9% combined rate.14South Carolina Department of Revenue. Use Tax The rule applies to both individuals and businesses. In practice, marketplace facilitator rules have shrunk the gap: platforms like Amazon, eBay, and Etsy are required to collect and remit the tax on third-party sales, so most online checkouts already handle it.15South Carolina Legislature. South Carolina Code 12-36-71 – Marketplace Facilitator When you buy from a smaller site that doesn’t collect, the obligation is yours. Registered businesses report use tax through MyDORWAY; unregistered businesses that make occasional untaxed purchases have to report and pay too.
For Businesses Collecting the Tax
Any business making retail sales in Mount Pleasant needs a South Carolina retail license. The fee is a one-time, non-refundable $50.16South Carolina Department of Revenue. Licensing (Retail License) The Department of Revenue assigns a filing frequency, usually monthly, quarterly, or annual, based on your taxable sales volume.
Out-of-state sellers cross into collection territory once gross revenue from sales delivered into South Carolina passes $100,000 in the previous or current calendar year. Collection starts on the first day of the second calendar month after the threshold is crossed, and marketplace sales count toward it.
Resale Certificates
Businesses buying inventory to resell can skip paying sales tax at the point of purchase by giving the seller a completed ST-8A Resale Certificate. The certificate needs a valid 9-digit South Carolina retail license number, or a valid retail license number from the buyer’s home state.17South Carolina Department of Revenue. Resale Certificate (ST-8A) Federal EINs, Social Security numbers, and use tax registration numbers don’t work.
Presenting the certificate shifts tax liability to the buyer. Using it to buy items that aren’t actually for resale means owing the tax plus a penalty of 5% per month, capped at 50%.18South Carolina Legislature. South Carolina Code 12-54-43 – Civil Penalties Pulling resale inventory for personal or business use counts as a withdrawal from stock, and tax is owed on the fair market value.
Filing Deadlines and Penalties
Returns and payments are due by the 20th of the month following the reporting period. January’s return is due February 20, February’s by March 20, and so on. Quarterly filers follow the same pattern, filing by the 20th of the month after the quarter ends. Everything goes through MyDORWAY.
Late filing and late payment are separate penalties that can stack. Failing to file on time costs 5% of the tax due for the first month plus 5% for each additional month, up to 25%. Failing to pay what’s shown on a filed return costs 0.5% per month, also capped at 25%.18South Carolina Legislature. South Carolina Code 12-54-43 – Civil Penalties Interest runs on top of both. If you file but can’t pay, you’ll owe far less than if you do neither. MyDORWAY lets you schedule payments in advance, which is the simplest way to avoid missing the 20th.