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What is Sales Tax? How much should I charge? When is it due?

Sales tax is imposed on the sale of goods and certain services in South Carolina. The statewide sales and use tax rate is six percent (6%). Counties may impose an additional one percent (1%) local sales tax if voters in that county approve the tax. Generally, all retail sales are subject to the sales tax.


Sales and Use Tax accounts are set up with a monthly filing frequency. Quarterly and annual filing frequencies must be approved by the SCDOR. The request must be submitted in writing.


For more information visit dor.sc.gov


Monthly Filing Schedule:

​Period Ended
​Due Date
​January 31
​February 20
​February 28
​March 20
​March 31
​April 20
​April 30
​May 20
​May 31
June 20​
​June 30
July 20​
​July 31
August 20​
​August 31
September 20​
​September 30
October 20​
​October 31
November 20​
​November 30
December 20​
​December 31
January 20​


Quarterly Filing Schedule:

​Period Ended
​Due Date
​March 31
April 20​
​June 30
July 20​
​September 30
October 20​
​December 31
January 20​


Annual Filing Schedule:

​Period Covered
​Due Date
​December 31
January 20​

 

Need to register for a Sales Tax license? 

Via the South Carolina Department of Revenue, you may need to register for a retail sales tax license if the following applies to your business:

"Any person engaged in the business of selling tangible personal property at retail in this state is required to obtain a retail license. A separate retail license is required for each business location selling tangible personal property at retail.

The SCDOR can require an out-of-state retailer to purchase a retail license and collect the South Carolina use tax if the retailer:

 

  • Has retail locations in South Carolina
  • Maintains an office, warehouse or other place of business in South Carolina
  • Has a salesperson in South Carolina soliciting orders on a regular basis
  • Has an agent located in South Carolina
  • Delivers his/her goods on his/her own trucks and advertises on a regular basis in South Carolina via South Carolina media

    Or
Delivers their goods on their own trucks and advertises on a regular basis in South Carolina via media located outside of South Carolina that has extensive coverage in South Carolina.

NOTE: The above is based on the legal concept of Nexus - the minimal connection necessary between an out-of-state retailer and the state which allows the state to require the retailer to collect the use tax. What actually constitutes Nexus is determined by the courts and may change from time to time. You are advised to be aware of changes.

 
A retail license is not required of the following individuals:

  • Persons selling at flea markets or conducting a yard sale no more than once per quarter
  • Certain organizations conducting sales at festivals
  • Persons furnishing accommodations to transients for one week or less in any calendar quarter
  • Certain nonprofit organizations

    Any business or nonprofit organization registered with the SCDOR with a purchaser's certificate is also required to file and pay use tax on their out-of-state purchases of tangible personal property. 


**These terms also apply to online retailers.