Sales Tax

SALES ×

Phone: 803-898-5000
Email: SalesTax@dor.sc.gov

What is Sales Tax?

Sales tax is imposed on the sale of goods and certain services in South Carolina. The statewide sales and use tax rate is six percent (6%). Counties may impose an additional one percent (1%) local sales tax if voters in that county approve the tax. Generally, all retail sales are subject to the sales tax.

How to file and pay

Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.

We recommend filing electronically online with MyDORWAY, no matter how much your tax liability may be.
Have questions about MyDORWAY? Check out our MyDORWAY Help page.
To file by paper, use the ST-3 State Sales & Use Tax Return and mail the completed form to the address printed on the form. Failure to mail the form to the correct address may cause delays in processing.

Tax rates

Sales and Use Tax Rates of SC Municipalities (ST-427)
State Map of Counties with Local Taxes (ST-500)
Sales Tax Rate on Accommodations by Municipality (ST-575)
SC State and Local Sales Tax Rate on Unprepared Food by Municipality (ST-594)
Download SC District Tax Rate Maps (GIS Shapefile and KML files) - To determine Sales Tax rates applicable to jurisdictions in South Carolina, you can download Transportation Carrier Network Maps provided by the Revenue and Fiscal Affairs Office.

Workshops and tutorials

Due dates

Sales and Use Tax accounts are set up with a monthly filing frequency. Quarterly and annual filing frequencies must be approved by the SCDOR. The request must be submitted in writing.

Monthly Filing Schedule

Period Ended	Due Date
January 31	February 20
February 28	March 20
March 31	April 20
April 30	May 20
May 31	June 20
June 30	July 20
July 31	August 20
August 31	September 20
September 30	October 20
October 31	November 20
November 30	December 20
December 31	January 20

Quarterly Filing Schedule

Period Ended	Due Date
March 31	April 20
June 30	July 20
September 30	October 20
December 31	January 20

Annual Filing Schedule

Period Covered	Due Date
December 31	January 20

Returns - Balance Due	Returns - No Balance Due	General Inquiries
South Carolina Department of Revenue PO Box 100193 Columbia, SC 29202	South Carolina Department of Revenue PO Box 125 Columbia, SC 29214-0101	South Carolina Department of Revenue Sales Tax PO Box 125 Columbia, SC 29214-0400

What is Sales Tax?

How to file and pay

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Tax rates

Workshops and tutorials

Mailing Addresses

​Due dates

Due dates