The sales tax in South Carolina is 6% at the state level, and once county add-ons are included the combined rate runs from 6% to 9% depending on where you shop. The 6% state portion is fixed statewide. The rest depends on whether local voters have approved extra taxes for things like property tax relief, roads, or schools.
How the 6% State Rate Is Built
The state rate actually comes from two statutes stacked on top of each other. S.C. Code § 12-36-910 imposes a 5% tax on the gross proceeds of every retail sale of tangible personal property and a few services such as laundry and dry cleaning.1South Carolina Legislature. South Carolina Code Section 12-36-910 – Five Percent Tax on Tangible Personal Property; Laundry Services, Electricity, Communication Services, and Manufacturer-Consumed Goods S.C. Code § 12-36-1110 adds a separate 1% supplemental tax, which took effect in 2007 and brings the combined state rate to 6%.2South Carolina Department of Revenue. Chapter 2 – Sales Tax Impositions Retailers collect the full 6% at the register on behalf of the South Carolina Department of Revenue (SCDOR). The split matters in a few situations, because certain capped-tax items (described below) only owe the 5% portion.
What Local Taxes Add in Your County
Counties and municipalities can add their own sales taxes on top of the 6% state rate when voters approve them by referendum.3South Carolina Department of Revenue. Local Sales Taxes These usually come in 1% increments, and a county may stack more than one. That is why combined rates range from 6% in places like Beaufort and Greenville counties to 9% in Berkeley, Charleston, and Jasper counties.4South Carolina Department of Revenue. Sales and Use Tax Index You can cross a county line and see your total bill change.
The common local taxes you may run into include:
- A 1% Local Option Tax that funds property tax credits for county residents.
- A 1% Capital Projects Tax dedicated to specific infrastructure such as roads, bridges, water, and sewer.
- A 1% Education Capital Improvement Tax earmarked for school construction.
- A Transportation Tax of up to 1% for road and bridge projects in counties that impose it.
Retailers file these together with the state tax, and the SCDOR routes the money back to each jurisdiction. The SCDOR publishes a current rate chart by county if you want to confirm what applies where you live or shop.
What’s Exempt or Taxed Differently
S.C. Code § 12-36-2120 lists dozens of exemptions. A few of them affect everyday shopping.
Groceries
Unprepared food that could be bought with USDA food assistance benefits is exempt from the 6% state sales tax.5South Carolina Legislature. South Carolina Code Section 12-36-2120 – Exemptions from Sales Tax In practice that covers bread, produce, dairy, meat, and similar staples bought to prepare at home. Prepared food sold by restaurants and delis is not exempt.
The grocery exemption does not automatically carry over to local sales taxes. The Capital Projects Tax and Education Capital Improvement Tax exempt unprepared food, and some county transportation taxes do as well, but other local levies may still apply.6South Carolina Department of Revenue. Chapter 21 – Unprepared Food Exemption So even with no state tax on your groceries, you may still see a 1% or 2% local charge at checkout.
Prescription Medicine and Medical Supplies
Prescription drugs, prosthetic devices sold by prescription, and certain diabetic supplies (including insulin, blood glucose meters, test strips, and syringes) are exempt from state sales tax.7South Carolina Legislature. South Carolina Code of Laws Title 12 Chapter 36 The exemption also reaches disposable medical supplies dispensed by a licensed pharmacist under a prescription for intravenous drug administration.
Agricultural Items
Livestock, livestock feed, seeds, fertilizers, insecticides, and farm machinery used for planting, cultivating, or harvesting are exempt. Farm products sold in their original state of production by the farmer or the farmer’s immediate family are exempt as well.7South Carolina Legislature. South Carolina Code of Laws Title 12 Chapter 36
Installation Labor
When a retailer sells you an item and installs it, the labor is not taxed as long as the installation charge is separately stated on the invoice and is reasonable.8South Carolina Department of Revenue. Chapter 16 – Construction Contractors The materials themselves still get taxed. If labor and materials are bundled into a single price, the whole amount can be taxable.
The $500 Cap on Big-Ticket Items
Some expensive purchases are taxed at a lower effective rate. Under S.C. Code § 12-36-2110, certain categories of property owe only the 5% base rate (the 1% supplemental does not apply), and the tax is capped at $500 per item. Local sales taxes do not apply to these items either.9South Carolina Department of Revenue. Chapter 10 – Maximum Tax Items The categories listed in the statute include aircraft, motor vehicles, motorcycles, boats, trailers, recreational vehicles, and self-propelled light construction equipment.10South Carolina Legislature. South Carolina Code Section 12-36-2110 – Maximum Tax on Sale or Lease of Certain Items
There is a split inside that list. Motor vehicles, motorcycles, and trailers that must be registered with the DMV pay a separate Infrastructure Maintenance Fee (IMF) to the DMV instead of the max tax to the SCDOR.11South Carolina Department of Revenue. Maximum Tax (Max Tax) Items not subject to the IMF, including boats, aircraft, golf carts, ATVs, and self-propelled construction equipment, still pay the capped 5% max tax. On a $40,000 boat that works out to $500 in sales tax rather than the $2,400 you would owe at a straight 6%.
Streaming and Digital Products
Streaming services for television, movies, and music are subject to the 6% state sales tax as communication services.12South Carolina Department of Revenue. South Carolina Sales and Use Taxes Manual Subscription access to online content such as databases or digital libraries is generally taxable too.
Software on a disc is taxed as tangible personal property. Software delivered entirely electronically, with no physical component, is generally not subject to sales tax. Web-based subscription software is taxable as a communication service.12South Carolina Department of Revenue. South Carolina Sales and Use Taxes Manual
Use Tax on Out-of-State and Online Purchases
If you buy from an out-of-state seller that does not collect South Carolina tax, or you travel to another state and bring purchases home, you owe South Carolina use tax. The rate matches the sales tax: 6% state plus the local rate for where you will use the item.13South Carolina Department of Revenue. Use Tax Information for Individuals, Businesses and Nonprofits
Sales tax you paid in another state counts as a credit against what you owe here. If the other state’s rate was equal to or higher than South Carolina’s, you owe nothing extra. Individuals can pay use tax three ways:
- Report it on your SC 1040 state income tax return.
- File Form UT-3 for a specific purchase or group of purchases.
- For vehicles, boats, and aircraft bought out of state, pay the use tax when you register or title the item.
The Annual Tax-Free Weekend
South Carolina holds a 72-hour sales tax holiday each August, beginning at 12:01 a.m. on the first Friday and running through midnight Sunday. During the holiday, qualifying purchases are free from both the 6% state tax and all local sales taxes collected by the SCDOR.14South Carolina Department of Revenue. SC Information Letter 25-15 – Sales Tax Holiday Dates for 2025 and List of Exempt and Non-Exempt Items
Tax-free categories include:
- Clothing and footwear, including custom-made items and accessories, but not rentals, cosmetics, eyewear, or jewelry.
- School supplies such as pens, pencils, notebooks, backpacks, lunchboxes, and calculators.
- Computers and printers, including software and printer supplies, whether bought or leased. Monitors and keyboards sold separately qualify only if they are school supplies.
- Certain bedding and bath items specified by statute.
Cell phones, smartphones, digital music players, furniture, items bought for business use, and layaway purchases do not qualify.15South Carolina Department of Revenue. Tax Free Weekend For 2026, the first Friday in August is August 7, so the expected window is August 7–9. The SCDOR confirms exact dates and the eligible item list on its website each summer.