South Carolina Sales Tax | South Carolina Business One Stop

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.

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).

This license is obtained by completing the Business Tax Application using SCDOR's secure application portal MyDORWAY.

Once this account is established a business can use their MyDORWAY account to report sales and submit tax payments.

South Carolina Sales Tax FAQs

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. 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.

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 with a web message through MyDORWAY or email request to salestax@dor.sc.gov.

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

Download the ST-8A Resale Certificate at the South Carolina Department of Revenue.

Find more sales tax information at the following South Carolina Department of Revenue links:

Sales and Use Tax
MyDORWAY
MyDORWAY Help
Retail Licenses
Consolidated Sales Tax Returns (Retailers with more than one location)
Taxpayer Education
Event Guide
Farmers

South Carolina Sales Tax FAQs

How do I file and pay sales tax?

When is sales tax due?

What do I provide my vendors so I am not charged sales tax on items I purchase to resell?

Additional South Carolina Sales Tax Information and Resources