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.
Sales and Use Tax Seminar offered for the Restaurant & Bar Industry
On May 9, 2013, the SC Department of Revenue (DOR) will host a Sales and Use Tax Seminar open to individuals of the Restaurant and Bar Industry. This seminar is from 10 a.m. to 3 p.m. and will be held at Springhill Suites, 511 Lady Street, Columbia.
Various topics will be covered including the basic of sales and use tax, local taxes, electronic services and available exemptions for the Restaurant and Bar Industry. The seminar is $45 to attend which includes all materials needed for the course and a provided lunch.
For further information or to register, please contact the Department of Revenue's Taxpayer Education Coordinator at (803) 898-5593.
New Tax Rates Effective May 1, 2013
1% Capital Projects Tax 1% Transportation Tax
Bamberg County Richland County
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 late-2013. Please look for information on Training and Go Live dates mid-2013.
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.
We will not mail new CDs in January for our monthly filers or in March for our quarterly filers as we have in the past. You will continue using this updated CD.
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.