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​​​​Effective May 13, 2024, retailers should no longer collect and remit Sales Tax on feminine hygiene products​, including tampons, sanitary napkins, and other similar personal care items for use in connection with the menstrual cycle.
Beginning with the May 2024 Sales Tax return (due June 20, 2024), retailers should report all sales of feminine hygiene products made on or after May 13, 2024, as Exempt Sales deductions (4167) on line 4 of your return.
​​​​​​​​​Effective March 1, 2023​: Berkeley County imposes 1% Education Capital Improvement Tax
As a result, the Sales Tax in Berkeley County has increased from 8% to 9%​ to fund the building of new schools and more. View the 2023 Sales & Use Tax notices below for more details.

Sales & Use Taxes​

​Click on a Sales & Use Tax listed below to learn more about filing and licensing requirements.​ We recommend filing and paying your taxes on our free and secure tax portal, MyDORWAY.​

Dry Cleaning
Tax collected by a professional, commercial establishment located in South Carolina for the purpose of cleaning clothing and other fabrics utilizing a process that involves the use of dry-cleaning solvent​​

Education Capital Improvement
The General Assembly has established several criteria that make a county or school district eligible to impose this count​​y-wide 1% local sales and use tax when approved by a referendum open to all qualified voters in a county.

​​​Local Option Sales & Use
This voter approved tax will typically become effective May 1 following the November election date to reduce the Property Tax burden on persons in the counties where this tax is imposed.

Max (Maximum) Tax
Tax collected on but not limited to: ​aircraft, boats, boat motors, ATVs, golf carts, motor vehicles, motorcycles, certain trailers pulled by a truck tractor, horse trailers, RVs, and more.

Rent​​al Fee
A 2.5% tax collected for the rental of qualified, heavy industrial equipment that is rented for 365 days or less.​​

The statewide Sales & Use Tax rate on the sale of goods and certain services is 6%. Counties may impose an additional 1% local sales tax if voters in t​hat county approve the tax.

​School District
This 1% local sales and use tax is authorized by the General Assembly and used for certain school districts ​​within a county; and these taxes are imposed county-wide, whether imposed by the county or one or more school districts.​​

​​​​ ​Does your business have a Business Tax Account with the SCDOR?
Apply with our MyDORWAY​ Business Tax Application.​
​Planning to host or sell goods and services at an event or festival?
Get prepared with our Events & Festivals Guide​.
​Need to check if a Retail License is valid?
Use our Retail License Number Verification tool ​to search for a single license number or import up to 100 licenses using our Excel template​.
​​Need to find the Sales Tax rate for an address?
Use the SC District Information search map​ ​(works best in Microsoft Edge) provided by the SC Revenue and Fiscal Affairs Office.