What is the statewide base sales tax rate in South Carolina?

The statewide base sales tax rate in South Carolina is 6.00%. Local county and city taxes can increase total combined rates up to 9.00%.

What is the sales tax sourcing rule and nexus threshold in South Carolina?

South Carolina utilizes Destination-based sourcing rules. The economic nexus threshold for remote sellers is $100,000 in sales or 200 separate transactions.

SC • 464 ZIP Codes Indexed

South Carolina Sales Tax Rates 2026 - State & Local Guide

Comprehensive 2026 sales tax guide for South Carolina (SC). Current state base rate is 6.00% with combined local rates ranging up to 9.00%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in South Carolina (SC) is 6.00% in 2026. Local county and city taxes can increase total combined rates up to 9.00%, with a statewide average combined rate of 7.51%.

Base State Rate

6.00%

Average Local Rate

7.51%

Maximum Combined

9.00%

Indexed Cities

340

Cities & Jurisdictions in South Carolina

City	County	Combined Sales Tax Rate	Action
			View Tax Rates →

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No matching cities or counties found.

📋 State Tax Rules & Compliance Guide (South Carolina)

Sourcing Rule Destination-based

Groceries & Food Exempt (0% Tax)

Clothing & Apparel Taxable at standard rate

SaaS & Digital Goods Non-Taxable

Economic Nexus Threshold $100,000 in sales or 200 separate transactions

Official Tax Authority South Carolina Department of Revenue ↗

🏛️ Counties in South Carolina

Abbeville County 6 ZIPs → Aiken County 17 ZIPs → Allendale County 4 ZIPs → Anderson County 12 ZIPs → Bamberg County 4 ZIPs → Barnwell County 5 ZIPs → Beaufort County 19 ZIPs → Berkeley County 10 ZIPs → Calhoun County 2 ZIPs → Charleston County 37 ZIPs → Cherokee County 3 ZIPs → Chester County 4 ZIPs → Chesterfield County 8 ZIPs → Clarendon County 4 ZIPs → Colleton County 10 ZIPs → Darlington County 7 ZIPs → Dillon County 4 ZIPs → Dorchester County 7 ZIPs → Edgefield County 4 ZIPs → Fairfield County 3 ZIPs → Florence County 14 ZIPs → Georgetown County 5 ZIPs → Greenville County 29 ZIPs → Greenwood County 10 ZIPs → Hampton County 8 ZIPs → Horry County 19 ZIPs → Jasper County 3 ZIPs → Kershaw County 5 ZIPs → Lancaster County 3 ZIPs → Laurens County 8 ZIPs → Lee County 4 ZIPs → Lexington County 18 ZIPs → Marion County 6 ZIPs → Marlboro County 6 ZIPs → McCormick County 7 ZIPs → Newberry County 7 ZIPs → Oconee County 11 ZIPs → Orangeburg County 17 ZIPs → Pickens County 9 ZIPs → Richland County 33 ZIPs → Saluda County 4 ZIPs → Spartanburg County 37 ZIPs → Sumter County 8 ZIPs → Union County 5 ZIPs → Williamsburg County 4 ZIPs → York County 14 ZIPs →

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The base statewide sales tax rate in South Carolina is 6.00%. Depending on the city and county, local sales taxes can increase the total combined rate up to 9.00%.

Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $100,000 in sales or 200 separate transactions. Tax calculations follow Destination-based sourcing rules.