SC Department of Revenue
Local Taxes Effective in Select Counties as of May 1



Local Taxes Effective in Select Counties as of May 1


Columbia, SC (April 29, 2013) --- Five counties statewide will soon see either a 1% Capital Projects Tax or a 1% Transportation Tax applied to retail purchases as of May 1.


A 1% Capital Project Tax will be implemented in Bamberg County, Hampton County, Lee County, and Marion County.


A 1% Transportation Tax will be implemented in Richland County.


Approved by voters through county referendum, the Capital Projects Tax and the Transportation Tax are imposed on retail purchases in addition to the 6% statewide sales tax and any other imposed local taxes. While revenue from the Capital Projects Tax funds various capital projects in the county, the Transportation Tax revenue funds the county’s transportation projects.


The SC Department of Revenue collects the Capital Projects and Transportation taxes on behalf of the counties.



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