South Carolina sales tax rules
Quick answer
South Carolina charges a 6% statewide sales tax, plus local county, city and district add-ons. What gets taxed matters as much as the rate: below is how South Carolina treats each category that commonly changes a receipt total.
Direct answers
Each answer has its own page with the full rule and exceptions.
Is there sales tax on groceries in South Carolina?
No. Groceries bought for home preparation are exempt from South Carolina state sales tax. Prepared and restaurant food is still taxable.
Is clothing taxed in South Carolina?
Yes. Clothing is fully taxable in South Carolina at the combined state and local rate.
Is shipping taxable in South Carolina?
Yes. Delivery charges are part of the taxable sales price in South Carolina, so you charge tax on shipping whenever the item being shipped is taxable.
Do I have to charge sales tax for online sales in South Carolina?
Only after you cross economic nexus. Once you exceed $100,000 in sales into South Carolina over 12 months, you must register with the South Carolina Department of Revenue and charge the buyer's destination rate.
Does South Carolina have a tax-free weekend?
Yes. South Carolina runs a sales tax holiday: Back-to-school holiday on the first weekend of August, no price cap. Qualifying purchases skip the full combined rate, which runs 9% in covered South Carolina metros.
South Carolina rates by city
Combined state, county, city and district rates.