Sales & Use Tax is imposed on the sale of goods and certain services in South Carolina. The statewide Sales & Use Tax rate is 6%. Counties or municipalities may impose an additional 1% local sales tax for a period of time if a majority of voters approve.

All retail sales are subject to the Sales Tax. Any business that sells products in SC must obtain a Retail License from the South Carolina Department of Revenue (SCDOR). 

Registrations

Apply for your Retail License by completing the SCDOR's Business Tax Application.

After you complete this application and receive approval, you'll report sales and submit tax payments monthly using your MyDORWAY account.

South Carolina Sales Tax FAQs

Sales & Use Tax accounts are required to file monthly unless otherwise approved by the SCDOR to file quarterly or annually.

Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically at MyDORWAY, SCDOR’s free tax portal.

Learn more about filing and paying Sales Tax at the South Carolina Department of Revenue.

The monthly, quarterly, and annual sales tax filing schedules are as follows:

Monthly Filing Schedule

Period End

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 31

October 20

October 31

November 20

November 30

December 2

December 31

January 20

Quarterly Filing Schedule

Period End

Due Date

March 31

April 20

June 30

July 20

September 31

October 20

December 31

January 20

Monthly Filing Schedule

Period End

Due Date

December 31

January 20

Sales and Use taxpayers must request approval from the SCDOR to file quarterly or annually by submitting a request by web message through MyDORWAY or by email to salestax@dor.sc.gov.​

Provide your vendors with a completed ST-8A Resale Certificate.

Find more Sales & Use Tax information on the SCDOR website: