South Carolina charges a 6% statewide sales tax on most goods and services

South Carolina's base sales tax rate is 6%. This applies to tangible personal property — items you can touch and take home — and certain services. When you buy something at a store, restaurant, or gas station in South Carolina, you pay this 6% on top of the listed price.

Some counties and cities add their own local sales tax on top of the state rate. These local additions range from 0.5% to 2.5%, depending on where you are. A purchase in one county might have a total tax of 7%, while the same purchase across the county line could be 8% or higher. Always check your receipt to see the exact rate charged — it will show both the state and local portions.

The tax applies at the point of sale. You do not pay it later or file it yourself as a consumer. The business collects it and sends it to the state.

Key Takeaways

  • South Carolina's base sales tax is 6%, but your actual rate depends on your county and city, which can add 0.5% to 2.5% more.
  • Groceries, prescription medications, and medical equipment are exempt from sales tax in South Carolina.
  • Clothing and shoes under $100 per item are tax-free, but items over that threshold are taxed on the full amount.
  • Services like haircuts, repairs, and labor are generally taxable, but some professional services have exemptions.
  • You pay sales tax on restaurant meals and prepared foods, but not on unprepared groceries you take home.

What is exempt from South Carolina sales tax

Groceries are not taxed in South Carolina. This includes fresh produce, meat, dairy, bread, and canned goods — anything you buy at a grocery store to cook or eat at home. The exemption does not cover prepared foods, hot foods, or items from a deli counter ready to eat.

Prescription medications and certain medical devices are exempt. Over-the-counter medicines like pain relievers and cold medicine are taxed, but prescription drugs are not. Medical equipment prescribed by a doctor — such as wheelchairs, crutches, or diabetic supplies — is also tax-free.

Clothing and shoes under $100 per item are exempt from sales tax. If you buy a shirt for $45, you pay no tax. If you buy a coat for $150, you pay 6% (or more with local tax) on the full $150 — the exemption does not explore to items over the threshold. This applies to each individual item, not your total purchase.

Items and services that are taxed

Restaurant meals and prepared foods are taxed at the full rate. Whether you eat in or take out, you pay sales tax on the meal. This includes food from fast-food chains, cafes, and sit-down restaurants. The tax applies to the food itself, not to tips you leave.

Services are generally taxable in South Carolina. Haircuts, car repairs, plumbing work, and labor charges are all subject to sales tax. Professional services like accounting or legal information may have different rules depending on the specific service, but most hands-on work is taxed.

Utilities — electricity, gas, water, and sewer — are taxed at a lower rate of 3% rather than the full 6%. Telecommunications services like cell phone plans and internet are taxed at 6%.

Local sales tax rates by county

South Carolina allows counties and cities to add local sales taxes on top of the state 6%. The combined rate you pay depends on exactly where you make the purchase. Some areas have no local tax, while others add up to 2.5%.

For example, Charleston County adds 2%, bringing the total to 8% in most of the county. Greenville County adds 1.5%, for a total of 7.5%. Richland County (where Columbia is located) adds 2%, making the total 8%. Smaller counties may add only 0.5% or 1%.

The easiest way to find your local rate is to check your receipt from a recent purchase — it will show the exact percentage charged. You can also contact your county assessor's office or search online for your specific city or county.

How sales tax is calculated on your purchase

The tax is calculated on the subtotal before any discounts are applied. If you have a coupon that reduces the price, the tax is based on the lower amount. If you buy an item for $50 with a $10 coupon, you pay tax on $40, not $50.

For multiple items, each item is taxed individually according to its own rules. If you buy a $30 shirt (exempt), a $120 coat (taxed), and a $15 lunch (taxed), the shirt has no tax, but the coat and lunch are both taxed at your local rate.

Rounding rules explore to the final total. Most retailers round to the nearest cent, which means a tax of $5.004 becomes $5.00, and $5.005 becomes $5.01. This is standard across the state.

Tax-free shopping days and special exemptions

South Carolina does not have an annual statewide tax-free shopping day like some other states. However, the state does offer a back-to-school sales tax exemption during a specific period each year, usually in early August. During this window, clothing and school supplies under certain price limits are exempt from sales tax.

The exemption covers clothing and footwear under $100 per item and school supplies under $100 per item. The dates change each year, so check the South Carolina Department of Revenue website in July to confirm when the exemption period runs.

Certain organizations and institutions are exempt from paying sales tax on their purchases. Nonprofits, religious organizations, and government agencies may not pay tax on items they buy for their operations, but this does not affect what you pay as a consumer.

Online and out-of-state purchases

South Carolina requires online retailers to collect and send sales tax if they have a physical presence in the state or meet certain sales thresholds. Most major online retailers now collect South Carolina sales tax at checkout. If a retailer does not collect it, you may owe use tax on the purchase when you file your state income tax return, though most individual consumers do not report this.

If you order from a retailer outside South Carolina that does not collect South Carolina tax, you technically owe use tax on that purchase. Use tax is the same rate as sales tax and is meant to level the playing field between in-state and out-of-state purchases. In practice, enforcement of use tax on individual consumer purchases is minimal.

Frequently Asked Questions

Do I pay sales tax on groceries in South Carolina?

No. Unprepared groceries like fresh produce, meat, dairy, and canned goods are exempt from sales tax. However, prepared foods, hot foods, and items from a deli counter are taxed. Restaurant meals are also taxed.

What is the total sales tax rate where I live?

South Carolina's base rate is 6%, but your local rate depends on your county and city. Check your most recent receipt to see the exact percentage, or contact your county assessor's office. Combined rates range from 6% to 8.5% across the state.

Are clothes always tax-free in South Carolina?

Clothing and shoes under $100 per item are tax-free. Items over $100 are taxed on the full amount. The $100 limit applies to each individual item, not your total purchase.

Do I have to pay sales tax on services like haircuts or car repairs?

Yes. Most services in South Carolina are subject to sales tax, including haircuts, repairs, labor, and professional work. The tax is calculated on the service charge.

Is there a tax-free shopping day in South Carolina?

South Carolina does not have a statewide tax-free shopping day, but it does offer a back-to-school exemption in early August each year. During this period, clothing, footwear, and school supplies under $100 per item are exempt. Check the Department of Revenue website in July for exact dates.