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 ST-3 State Sales and Use Tax Return:
File online using
To file by paper, download, print and mail your
ST-3 to the address listed on the form
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.
Sales and Use Tax Rates of SC Municipalities (ST-427)
Sales and Use Tax Rates of SC Municipalities (By Zip Code) (ST-439)
State Map of Counties with Local Taxes (ST-500)
Sales Tax Rate on Accommodations by Municipality (ST-575)
Workshops & Tutorials: