Is there sales tax on groceries in South Carolina?
Quick answer
No. Groceries bought for home preparation are exempt from South Carolina state sales tax. Prepared and restaurant food is still taxable.
Unprepared food is exempt from the 6% state rate but local option taxes may still apply.
Rule summary
How South Carolina treats each category.
| Grocery food (home consumption) | Exempt from state sales tax |
|---|---|
| Prepared and restaurant food | Taxable at the full combined rate (9%) |
| Candy and soft drinks | Usually taxable even where groceries are exempt |
| Prescription medicine | Exempt |
Source: South Carolina Department of Revenue · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the South Carolina Department of Revenue or a tax professional before relying on it for filing.
Combined rates in South Carolina
What a taxable purchase actually costs in South Carolina.
Frequently asked
Answers pulled from the same rule set.
- 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 prepared food taxed differently than groceries in South Carolina?
- Yes. South Carolina treats hot, ready-to-eat and restaurant food as a taxable retail sale even where unprepared grocery food is exempt or reduced.
- Are prescription drugs taxable in South Carolina?
- No. Prescription medicine is exempt from sales tax in South Carolina.
More South Carolina guides
Other South Carolina rules that change the total.