How 2023 Sales Tax are calculated in South Carolina

The state general sales tax rate of South Carolina is 6%. In addition to the state-level sales tax, cities and municipalities in South Carolina have the authority to levy their own sales tax rates. These local rates can add up to 1%, resulting in a combined maximum sales tax rate of 9% in certain regions.

Every 2023 combined rates mentioned above are the results of South Carolina state rate (6%), the county rate (0% to 1%), the South Carolina cities rate (0% to 1%), and in some case, special rate (0% to 2%).

Variations by Purchase Type

South Carolina's sales tax rate may vary depending on the type of purchase. Examples of taxable categories may include:

• Consumer use tax
• Rental tax
• Sales tax
• Sellers use tax
• Lodgings tax

South Carolina state rate(s) for 2023

Lowest possible rate: 6% (e.g., Borden, South Carolina)
Other common rates: 7% .8%,
Highest possible rate: 9% (Charleston, South Carolina)
Average combined rate across South Carolina: 7.591%

Other 2023 sales tax Facts for South Carolina