This 1% local sales and use tax is used to fund specific capital projects such as roads, bridges, public facilities, recreation facilities, and water and sewer projects. This tax may be imposed in addition to all other Sales & Use Taxes to pay the debt service on bonds issued for various capital projects in the counties that impose the tax.
When the Capital Projects Sales & Use Tax is imposed or re-imposed pursuant to a referendum
on or after June 3, 2009, unprepared food items eligible for purchase with United States Department of Agriculture food coupons are exempt from the Capital Projects Tax.
Sales of unprepared foods in a county that imposed the Capital Projects Tax pursuant to a referendum
before June 3, 2009 are subject to this local tax that is collected by the SCDOR.