South Carolina Sales Tax Overview
As of 2026, South Carolina has an average combined sales tax rate of 7.682%, with rates ranging from 6% to 13% depending on your specific location. The state's sales tax is administered by the South Carolina Department of Revenue. South Carolina allows county local option taxes. With 534 tracked jurisdictions, the actual rate you pay depends on a combination of state, county, and city-level taxes applied to your zip code.
The sales tax in South Carolina is composed of multiple layers. The state sets a base rate that applies uniformly across all jurisdictions. On top of this, individual counties and cities may add their own surcharges. This layered system means that the rate you pay can vary significantly even within the same state. For example, the lowest rate in South Carolina is 6% while the highest reaches 13% — a spread of 7%.
South Carolina Tax Examples (Average Rate)
* Based on average rate of 7.682%. Actual tax depends on your zip code.
Top Jurisdictions in South Carolina
Business Compliance in South Carolina
Businesses operating in South Carolina are required to register for a sales tax permit, collect the correct rate at the point of sale, and remit taxes on a regular filing schedule (monthly, quarterly, or annually depending on volume). Failure to collect and remit the correct amount can result in penalties, interest, and audit exposure from the state revenue department. If you sell online, be aware that economic nexus laws may also require collection in South Carolina if your sales exceed certain thresholds.
Frequently Asked Questions
What is the average sales tax rate in South Carolina?
The average combined sales tax rate in South Carolina is 7.682% as of 2026. This includes state, county, and local taxes.
What is the highest sales tax rate in South Carolina?
The highest combined sales tax rate in South Carolina is 13% in CATAWBA INDIAN RESERVATION (29730).
What is the lowest sales tax rate in South Carolina?
The lowest combined sales tax rate in South Carolina is 6% in GREENVILLE (29601).
How many tax jurisdictions does South Carolina have?
South Carolina has 534 tracked tax jurisdictions in our database. Each jurisdiction may have a different combined rate due to varying county and city taxes.
Does South Carolina charge sales tax on groceries?
Sales tax rules for groceries vary by state. In many states, unprepared food and grocery items are exempt or taxed at a reduced rate. Check with the South Carolina revenue department for specific exemption details, as rules can change annually.
How do I calculate sales tax in South Carolina?
To calculate sales tax in South Carolina, look up your specific zip code to find the exact combined rate. Multiply the purchase price by that rate. For example, at the average rate of 7.682%, a $100 purchase would incur $7.68 in tax.