Sales Tax is imposed on the sale of goods and certain services in South Carolina. The statewide Sales & Use Tax rate is 6%. Generally, all retail sales are subject to Sales Tax.
Counties may impose an additional 1% local sales tax if voters in that county approve the tax. Find current local tax rates for South Carolina counties and municipalities from the South Carolina Department of Revenue (SCDOR).
How to file and pay
- Apply for your retail license using the Business Tax Application.
- Once approved, file and pay monthly using MyDORWAY.
- If your tax liability is $15,000+ per filing period, you must file and pay electronically.
- If your tax liability is less than $15,000 per filing period, it's still recommended that you file and pay using MyDORWAY, but you are also welcome to use paper forms.
- To request an alternate filing schedule (quarterly or annually), submit a web message request through MyDORWAY or by emailing salestax@dor.sc.gov.
