Sales Tax

Sales tax is imposed on the sale of goods and certain services in South Carolina. Use tax is imposed on goods and certain services purchased out of state and brought into South Carolina or on which no sales tax has been paid. The statewide sales and use tax rate is 6%. Counties may impose an additional 1% local sales tax if voters in that county approve the tax. Generally, all retail sales are subject to the sales tax.

Use Tax

Use Tax: Purchases of tangible goods for use in South Carolina on which no South Carolina sales or use tax has been paid are subject to the use tax.  Examples include: catalog purchases, goods bought on-line over the internet, or furniture purchased out of state and delivered in South Carolina on which no or insufficient South Carolina tax was paid.  (Contrary to popular misconception, the federal Internet Tax Freedom Act governs taxation of access to the internet through your internet-access provider.  Goods purchased over the internet are not tax free.)  When figuring your use tax liability, please review any credit card statements from the taxable year.  In addition, please recall any large purchases made during the taxable year. Credit:  You are allowed a credit against SC use tax for the amount of tax paid to another state or local jurisdiction.  For example, if you purchased furniture in another state, and paid that state's 4% sales tax, you would calculate the SC use tax at 6%, plus local option taxes, and subtract from the total 4% paid to the other state. "Individual Use Tax is reported on Your Individual Income Tax Return."

Description of Topics Available for Sales and Use Tax

Select the topic from the drop-down menu on the left for additional information.   Appeals procedures describes the steps necessary to appeal state tax assessments, license revocations, and refund claims.   E-Services provides information about the electronic methods available for filing and/or paying sales and use tax.   FAQs provides answers to frequently asked questions about sales and use tax.   Filing Requirements explains the requirements for reporting and paying sales and use tax.   Forms provides access to current year (2003) sales and use tax forms and miscellaneous information such as where to mail returns, FAX on demand, and forms from other States.   Help provides information on office locations, telephone numbers, electronic registration for sales and use tax, and how to submit a question via e-mail.   Other Topics provides access to information available for sales and use tax  that is not accessible from one of the other links provided in the drop-down menu to the left.   Publications is a list of the publications available for Sales and Use Tax.   Tax Calendar provides information on the filing/paying due dates for Sales and Use Tax.   Tax Rates/Tax Tables provides information on the appropriate tax rates for Sales and Use Tax.   Taxpayer Workshops provides information about workshops, seminars, and electronic learning modules on Sales and Use Tax.