South Carolina Sales Tax

The current state sales tax rate in South Carolina (SC) is 6%. The total tax rate might be as high as 9% depending on local municipalities. Businesses in South Carolina are required to file and repay sales tax electronically. With one exception: “sales taxes can be high…”, South Carolina was named in Kiplinger’s 2011 10 tax-friendly states for retirees. “Counties can levy an additional 2% on top of the statewide rate,” according to the law, “but prescription medications are excluded.” Amazon.com has a fulfillment center in South Carolina that it owns and runs. Amazon and many sellers participating in Amazon’s Seller Central and Fulfillment By Amazon (FBA) programs will face sales tax obligations as a result of this physical presence, or nexus. In 2016, Amazon plans to start collecting in South Carolina.

Sales Tax Rates in South Carolina by County

In South Carolina, when do you have to charge sales tax?

If your business has a sales tax nexus in South Carolina, you must charge sales tax. In different states, the term “sales tax nexus” signifies different things. It could be having a physical site (e.g., a brick and mortar business) or having someone working for you in the state. It can also refer to having a ‘affiliate’ or ‘click through’ sales tax nexus in the case of ecommerce.

Check the South Carolina government’s sales tax website to see if you should be charging sales tax in your state.

In South Carolina, which items are exempt from sales tax?

Prescription medications, for example, are free from sales tax in South Carolina. There are also South Carolina sales tax exemptions that can be used if the seller or buyer meets specific requirements.

Check the South Carolina government’s tax website for a complete list of exemptions.

What is South Carolina known for?

South Carolina is known for:

• Beaches
• Fishing and hunting
• Golf courses
• Historic districts
• The first state to sucede from the Union, leading to the Civil War

South Carolina Fun Facts

• The Carolina colony was established by British and it was split in 1729 into North and South Carolina as it was deemed to big to govern effectively. Carolina is named after King Charles I. Carolus is the Latin word for Charles.
• The first opera performed in the United States, a comic ballad opera called Flora, opened in Charleston, South Carolina, in 1735.
• The Charleston Tea Plantation, located on Wadmalaw Island, South Carolina, is the only working tea plantation in the United States.
• Morgan Island in South Carolina houses the only colony of free-ranging rhesus monkeys in the United States. Morgan Island is also known as Monkey Island. There are about 3,500 monkeys in the colony.
• The Charleston Museum in Charleston, South Carolina, is the first museum in America. It was founded in 1773 and opened to the public in 1824.
• Johnston, South Carolina, is known as the Peach Capital of the World.
• The largest Gingko farm in the world is located in Sumter, South Carolina.
• The first battle of the Civil War took place at Fort Sumter, South Carolina.
• On November 2, 1954, Strom Thurmond became the first US senator elected by write-in vote. Thurmond received 63.1% of the votes to win the election.
• In South Carolina, a person must be 18 years old to legally play a pinball machine.

Tourist Attractions in South Carolina

• Barefoot Landing: Shopping complex in North Myrtle Beach, South Carolina.
• Broadway at the Beach: Shopping center in Myrtle Beach, South Carolina.
• Brookgreen Gardens: Sculpture garden and zoo in Murrells Inlet, South Carolina.
• Congaree National Park: National park in central South Carolina.
• EdVenture Children’s Museum: Museum in Columbia, South Carolina.
• Family Kingdom Amusement Park: Amusement park in Myrtle Beach, South Carolina.
• Fort Sumter: Sea port in Charleston, South Carolina, known for two battles of the American Civil War.
• Frankie’s Fun Park: Amusement park in Greenville, South Carolina.
• Greenville Zoo: Zoo in Greenville, South Carolina.
• Hilton Head Island: City and island in Beaufort County, South Carolina.
• Middleton Place: Historical landscaped gardens, located in Charleston, South Carolina.
• Myrtle Beach Boardwalk and Promenade: Beachfront shopping and entertainment district in Myrtle Beach, South Carolina.
• Myrtle Waves: Water park in Myrtle Beach, South Carolina.
• Patriots Point: Museum in Mt. Pleasant, South Carolina.
• Peace Center: Theater in Greenville, South Carolina.
• Riverbanks Zoo: Zoo in Columbia, South Carolina.
• South Carolina Aquarium: Aquarium in Charleston, South Carolina.
• USS Yorktown: Historic aircraft carrier, located in Mt. Pleasant, South Carolina.