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Sales & Use Tax

Sales Tax

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

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.

Sales News Sales Tax Reminders

Accommodations Tax Seminar

The South Carolina Department of Revenue (SCDOR) will host an Accommodations Tax Seminar on November 5, 2014 from 10am -3pm.  The seminar will be held at the Courtyard Marriott-Mt Pleasant in Mt Pleasant, SC. Topics to be discussed will include accommodations tax and the basic of use tax, sales tax, and liquor by the drink tax.

Those encouraged to attend are hotel, motel, and property management companies, and all other businesses responsible for filing and paying accommodations taxes. 

The cost for the seminar is $45 which includes all seminar materials and lunch.

Individuals should contact DOR's Taxpayer Education Coordinator at (803) 898-5593 or visit SCDOR 's website for further information on future Sales Tax Workshops or Seminars ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Accommodations Tax

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




Sales Tax Information for Individuals 85 and Older


Individuals 85 Years and Older are entitled to a 1% state sales tax reduction on items purchased for their personal use.


Retailers are required to post a sign notifying these individuals of the state sales tax reduction.


Effective January 1, 2014, the SCDOR will not be mailing out Sales Tax CDs. 

 You can file your ST-3 and ST-389 sales tax returns by using one of the following two electronic filing solutions for submitting sales and use tax returns:     

  •  eSales   
  •   EDI

The advantages of using the electronic methods are:

  • You will receive a receipt and a transaction confirmation number.
  • Electronic submission eliminates relying on mail service for delivery to SCDOR
  • Transmission is encrypted and secure!

For more information on submitting your sales and use tax returns electronically, visit the Electronic Services page by using the link below


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.



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