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South Carolina
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At A Glance
State Help Line
1-844-898-8542
State Sales Tax Rate
6%
Local Sales Tax Rate
Up to 3% additional local tax for general sales; certain special taxes may also apply
Local Filing
No
Economic Nexus Amount
More than $100,000 in South Carolina gross revenue in the previous or current calendar year
State Website
Taxability overview
Catagory General Taxability
Clothing / Jewelry
Taxable; qualifying clothing is exempt during the annual sales tax holiday
Services
Prepared Food
Generally not taxable
Generally taxable
Businesses making taxable retail sales in South Carolina generally need a Retail License. A remote seller has economic nexus when South Carolina gross revenue exceeds $100,000 in the previous or current calendar year.
Registration Information
Apply for a South Carolina Retail License through MyDORWAY
$50 non-refundable fee per retail location
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