South Carolina Sales & Use Tax

South Carolina levies a 6% state sales tax on the retail sale, lease, or rental of most goods and some services. Local jurisdictions may impose an additional 1% sales tax. Total sales tax rates in South Carolina range between 6% and 7%.

Use tax (same rate) is also collected on the consumption, use or storage of goods in South Carolina if sales tax was not paid on the purchase of the goods. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. 

South Carolina provides exemption opportunities for the following industries: 

  • Manufacturing

Statute for Refunds: 36 Months

Utility Exemption: Yes, apportionment; Study is required.

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