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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.

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


Mailing Addresses

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
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​Due dates

Sales and Use Tax acco​​unts 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 28March 20
March 31 April 20
April 30May 20
May 31June 20
June 30July 20
July 31 August 20
August 31September 20
September 30October 20
October 31November 20
November 30December 20
December 31January 20

 Quarterly Filing Schedule

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

 Annual Filing Schedule

Period Covered Due Date
December 31January 20