South Carolina Sales Tax Rate 2026: State and Local Guide
Review South Carolina state and local sales tax rates, county pages, permit steps, filing links, tax holidays, forms, and official department resources.
Combined Rate
7.500%
Current combined sales tax rate shown for this page.
State Portion
6.000%
Base state sales tax component in the rate breakdown.
Local Portion
0.000%
County, city, and special district tax combined.
Focus
Rate, filing, nexus, and official links
South Carolina department of revenue resources and lookup references.
State Rate
6.000%
Base state sales tax rate.
Average Combined
1.50%
Average combined state and local rate.
Maximum Local
3.00%
Highest combined local rate shown in current guidance.
County Pages
35
County-level sales tax pages in the current location index.
Official Links
4
Forms, filing tools, lookup pages, and research links.
State Rate Breakdown
South Carolina state and local sales tax benchmark
Rate Components
State, county, city, and special district sales tax breakdown
| Component | Rate |
|---|---|
| South Carolina State Sales Tax | 6.000% |
| Combined Sales Tax Rate | 7.500% |
Average Local Rate
1.50%
Average localHighest Local Rate
3.00%
Highest localNexus Threshold
$100,000
Registration triggerCounty Directory
Browse South Carolina sales tax rates by county
Select a county to open a detailed page with combined tax rates, ZIP code samples, nearby local comparisons, permit steps, exemptions, offices, and official state resources.
Highest rate counties
Lowest rate counties
Aiken
8.000%State 6.000% plus local add-ons.
View details
Anderson
7.000%State 6.000% plus local add-ons.
View details
Beaufort
6.300%State 6.000% plus local add-ons.
View details
Berkeley
9.000%State 6.000% plus local add-ons.
View details
Calhoun
8.000%State 6.000% plus local add-ons.
View details
Charleston
9.000%State 6.000% plus local add-ons.
View details
Cherokee
N/AOpen county details.
View details
Chester
8.000%State 6.000% plus local add-ons.
View details
Clarendon
7.600%State 6.000% plus local add-ons.
View details
Colleton
8.000%State 6.000% plus local add-ons.
View details
Darlington
8.000%State 6.000% plus local add-ons.
View details
Dillon
8.000%State 6.000% plus local add-ons.
View details
Dorchester
7.000%State 6.000% plus local add-ons.
View details
Fairfield
7.500%State 6.000% plus local add-ons.
View details
Florence
8.000%State 6.000% plus local add-ons.
View details
Georgetown
7.300%State 6.000% plus local add-ons.
View details
Greenville
6.400%State 6.000% plus local add-ons.
View details
Greenwood
7.300%State 6.000% plus local add-ons.
View details
Horry
8.000%State 6.000% plus local add-ons.
View details
Jasper
9.000%State 6.000% plus local add-ons.
View details
Lancaster
8.000%State 6.000% plus local add-ons.
View details
Laurens
8.000%State 6.000% plus local add-ons.
View details
Lee
8.000%State 6.000% plus local add-ons.
View details
Lexington
7.500%State 6.000% plus local add-ons.
View details
Marion
8.000%State 6.000% plus local add-ons.
View details
Marlboro
8.000%State 6.000% plus local add-ons.
View details
Newberry
7.400%State 6.000% plus local add-ons.
View details
Oconee
6.300%State 6.000% plus local add-ons.
View details
Orangeburg
7.500%State 6.000% plus local add-ons.
View details
Richland
8.000%State 6.000% plus local add-ons.
View details
Spartanburg
7.200%State 6.000% plus local add-ons.
View details
Sumter
8.000%State 6.000% plus local add-ons.
View details
Union
7.000%State 6.000% plus local add-ons.
View details
Williamsburg
7.000%State 6.000% plus local add-ons.
View details
York
7.600%State 6.000% plus local add-ons.
View details
Official State Resources
South Carolina sales tax forms, e-file, lookup, and agency links
Forms
Electronic filing
Sales Tax Holidays
South Carolina tax holiday calendar and eligible items
Back-to-School clothing, clothing accessories, footwear; school supplies; computers, printers and printer supplies, and computer software.
August 1st-3rd (first Friday, Saturday, and Sunday in August)
Back-to-School clothing, clothing accessories, footwear; school supplies; computers, printers and printer supplies, and computer software.
clothing school supplies computers other
August 2-4, 2024
clothing school supplies computers other
FAQ
South Carolina sales tax questions
What is the South Carolina state sales tax rate?
The current state-level rate shown in our tax rate table is 6.000%. Local county, city, and special district taxes can push the combined rate higher.
How many official sales tax resources are available for South Carolina?
We currently surface 4 imported official resource links for South Carolina, including forms, agency research links, e-file portals, registration links, and lookup tools.
Does South Carolina have economic nexus rules?
Yes. The current state guideline shows a sales threshold of $100,000 and 200 transactions before many remote sellers need to register and collect tax.
Where can I find holidays, forms, and taxability updates for South Carolina?
This page includes imported sales tax holidays, official state forms, e-file links, research links, and recent taxability matrix updates when those rows exist in the database.