Sales tax is imposed on the sale of goods and certain services in South Carolina. The statewide sales and use tax rate is six percent (6%). Counties may impose an additional one percent (1%) local sales tax if voters in that county approve the tax. Generally, all retail sales are subject to the sales tax.
Use tax: Purchase of tangible goods for use in South Carolina on which no South Carolina sales and use tax has been paid are subject to the use tax. Examples include: catalog purchases, goods bought online over the internet, or furniture purchased out of state and delivered in South Carolina on which no or sufficient South Carolina tax was paid.
General Information: Provides access to general information about Sales & Use Taxes.
Publications/Notices: Provides access to current Sales & Use Tax publications.
Tax Rates/Computation Schedules: Provides access to the current Sales & Use Tax rate by municipality and computation for cash registers.
Forms: Provides access to current and past year Sales & Use Tax forms and miscellaneous information such as mailing addresses and forms from other states.
FAQs: Provides answers to frequently asked questions.
Help: Provides information to frequently dialed numbers and taxpayer service centers.
For further information on Sales Tax Workshops or Seminars or to register for Workshops or Seminars , please contact the Department of Revenue's Taxpayer Education Coordinator at (803) 898-5593.
In an effort to ensure that revenue collected as a result of the two percent (2%) accommodations tax are identified and distributed appropriately, the South Carolina Department of Revenue (SCDOR) has created an Accommodations Tax Fact Sheet.
The information contained in this document is intended only to provide general information related to sales tax imposed on accommodations.
If you should have additional questions concerning Accommodations Tax, please contact us at email@example.com
South Carolina Department of Revenue currently is in the process of making enhancements to our current eSales system. The new and improved verison will be available in Spring 2014. Please look for information on Training and Go Live dates..
Sales Tax CD
Please use the updated CD that has been mailed for filing your sales tax returns.
This updated CD includes period covered selections from July 2012 through December 2013.
Effective June 1, 2013, we will not mail or reorder CDs.
Please use the updated CD or use eSales to file your returns.
If you have questions about the CD or the CD is damaged: Please contact us 803-896-1420.
Sales Tax Due Date
Sales Tax is due on the 1st day of the month and is late after the 20th day of the month following your collection period.
A tax return is due even if you had no sales for the month. You can file a "0" or no sales" return by calling us at 803-898-5918.
Sales & Use Tax Listserv
You can automatically receive information related to Sales & Use Tax in South Carolina by subscribing to the Department of Revenue's Sales & Use Tax Listserv. To add your email address to the listserv, click here.