Determine if a Sales Tax
registration is required
Sales tax is imposed on the sale of goods and certain services in South Carolina. Use tax is imposed on goods and certain services purchased out of state and brought into South Carolina or on which no sales tax has been paid.
The statewide sales and use tax rate is 6%. Counties may impose an additional local sales and use tax if voters in that county approve the tax. Generally, all retail sales of tangible personal property are subject to the state’s sales or use tax.
For due dates, local option sales tax rates, workshops, and more click here
DOR Sales and Use Tax Manual 2017