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
OR 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
Sales and Use Tax Rates of SC Municipalities (By Zip Code)
State Map of Counties with Local Taxes
Sales Tax Rate on Accommodations by Municipality
Workshops & Tutorials: