SC Department of Revenue
Sales and Use Tax Increase June 1


Office of Public Affairs
Contact: Adrienne R. Fairwell at 803-898-5287 or
Danny Brazell at 803-898-5464 or

May 29, 2007

South Carolina Sales and Use Tax to Increase
State sales and use tax to increase one percent—from five percent to six percent—starting June 1

Columbia, SC…South Carolina residents will soon pay more for purchases made in the state. Beginning June 1, 2007 the state’s Sales and Use tax rate will increase from five percent to six percent. The revenue from this one percent sales and use tax increase will be credited to the Homestead Exemption Fund for the purpose of reducing property tax.

The statewide one percent increase was approved as part of last year’s legislation and will not apply to the accommodations tax, casual excise tax and the three percent food tax on unprepared food. Additionally, local counties and cities may have enacted local option sales taxes that could be totaled with the state sales and use tax rate.

The Department of Revenue mailed notices to businesses in the state notifying owners of the one percent sales and use tax increase, and sales and use tax workshops also are being held throughout the state. 

If retailers have questions concerning reporting of sales, they can call one of the taxpayer contact centers listed below.

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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