Additional Penny to be Collected in Six S.C. Counties

Local tax to increase one percent in Allendale, Berkeley, Cherokee, Chester, Lancaster and Sumter counties - starting May 1
 
South Carolina…Some South Carolina residents will soon pay more for purchases made in six counties around the state as a result of voter-approval. Effective May 1, 2009, retailers located in or making sales into Allendale, Berkeley, Cherokee, Chester, Lancaster and Sumter counties will be responsible for collecting an additional one percent sales and use tax.

Businesses located in or making sales into the following counties should collect an additional penny starting May 1, 2009:

Allendale, Chester, Lancaster and Sumter	1% Capital Projects Tax
Cherokee county	1 % Local Option Sales Tax
Berkeley county	1% Transportation Tax

  

Taxpayers should note that all sales in Allendale, Chester, Lancaster, Sumter, Cherokee and Berkeley counties that are currently subject to the six percent sales and use tax plus any local tax previously implemented are also subject to the one percent local taxes, with the exception of sales of items subject to a $300 maximum tax, unprepared food and the sales of tangible personal property delivered after the imposition date of the tax under the terms of a construction contract executed prior to the imposition date--this exemption requires a verified copy of the contract be filed with the South Carolina Department of Revenue within six months after the imposition of the local tax.

Designation of the new total state and local sales and use tax rate in each county will be:

Allendale County	Sales and Use Tax	8%
	Unprepared Food	2%
Berkeley County	Sales and Use Tax	8%
	Unprepared Food	2%
Cherokee County	Sales and Use Tax	8%
	Unprepared Food	1%
Chester County	Sales and Use Tax	8%
	Unprepared Food	2%
Lancaster County	Sales and Use Tax	8%
	Unprepared Food	2%
	Catawba Tribe	(Lancaster 8%, York 7%)
Sumter County	Sales and Use Tax	8%
	Unprepared Food	2%

If retailers have questions concerning reporting of sales, they can either visit the SCDOR website at www.sctax.org and scroll down the page to the "What's New" section or contact one of the following Taxpayer Service Centers:

Columbia Main Office	803-898-5788		Greenville Service Center	864-241-1200
Charleston Service Center	843-852-3600		Myrtle Beach Service Center	843-839-2960
Florence Service Center	843-661-4850		Rock Hill Service Center	803-324-7641

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