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 South Carolina Department of Revenue (SCDOR). The request must be submitted in writing.
Sales and 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.
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 with a web message through MyDORWAY or email request to salestax@dor.sc.gov.
Provide your vendors with a completed ST-8A Resale Certificate.
Find more sales tax information at the following South Carolina Department of Revenue (SCDOR) links: