Sales & Use Tax Index

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SALES & USE INDEX ×

Consolidated Sales Tax Return

Exemptions

Licensing (Retail License)

ACCOMMODATIONS TAX NOTICE: Beginning October 1, 2022 paper forms will no longer be accepted
You will be required to electronically file and pay Accommodations Tax after October 1, 2022. Read our latest article for more information on the new electronic mandate and see other helpful Accommodations Tax tips.

Sales & Use Taxes

Click on a Sales & Use Tax listed below to learn more about filing and licensing requirements. We recommend filing and paying your taxes on our free and secure tax portal, MyDORWAY.

Accommodations
Tax collected for the rental of rooms or spaces in your own home, at hotels, campgrounds, boarding houses, mobile home parks, etc.

Arts & Crafts
Tax collected by artists and craftsmen who sell products (that they have created or assembled) at arts and crafts shows and festivals

Aviation
Tax collected on aviation gasoline sold for use in airplanes, which in turn is credited to the State Aviation Fund.

Capital Project
A 1% local sales and use tax used to fund capital projects such as roads, bridges, public facilities, recreation facilities, and water and sewer projects.

Casual Excise Tax
A 5% tax on the issuance of every certificate of title, or other proof of ownership, for every boat, boat with motor permanently attached at time of sale, or airplane, required to be registered, titled, or licensed.

Catawba Tax
A tribal tax for the Catawba Indian Reservation located in Lancaster (8%) and York (7%) counties.

County Green Space
The County Green Space Tax, a local Sales & Use Tax up to 1%, can be used within a county area for preservation procurements. If county resident voters approve the tax, it will typically become effective in that county on May 1 following the November election date.

Dry Cleaning
Tax collected by a professional, commercial establishment located in South Carolina for the purpose of cleaning clothing and other fabrics utilizing a process that involves the use of dry-cleaning solvent

Education Capital Improvement
The General Assembly has established several criteria that make a county or school district eligible to impose this county-wide 1% local sales and use tax when approved by a referendum open to all qualified voters in a county.

Local Options Sales & Use
This voter approved tax will typically become effective May 1 following the November election date to reduce the Property Tax burden on persons in the counties where this tax is imposed.

Max Tax
Tax collected on but not limited to: aircraft, motor vehicles, motorcycles, certain trailers pulled by a truck tractor, horse trailers, RVs, and more.

Rental Fee
A 2.5% tax collected for the rental of qualified, heavy industrial equipment that is rented for 365 days or less.

Sales
The statewide Sales & Use Tax rate on the sale of goods and certain services is 6%. Counties may impose an additional 1% local sales tax if voters in that county approve the tax.

School District
This 1% local sales and use tax is authorized by the General Assembly and used for certain school districts within a county; and these taxes are imposed county-wide, whether imposed by the county or one or more school districts.

Solid Waste
November 1, 1991, an Excise Tax was imposed on motor oil and similar lubricants, lead-acid batteries, tires, and large appliances in order to provide funds for their collection and disposal statewide.

Tourism Development
A general Sales & Use Tax on all sales at retail (with a few exceptions) taxable under the state Sales & Use Tax. This tax may only be imposed by a municipality located in a county where revenue from the state Accommodations Tax is at least fourteen million dollars in a fiscal year.

Transportation
This local sales and use tax, not to exceed 1%, is used for transportation needs such as roads and bridges in counties that impose this type of local tax. This tax is imposed specifically to defray the debt service on bonds issued for transportation projects.

Use
This tax is imposed on the purchase of tangible goods for use in South Carolina, on which no South Carolina Sales & Use Tax has been paid. Examples include: catalog purchases, goods bought online, or furniture purchased out of state and delivered to SC on which no (or insufficient) SC tax was paid.

900 #s Telephone Service
This 11% tax is imposed on charges for 900 or 976 telephone service.

911 Wireless Telecom User Fees
The 911 charge is imposed with respect to commercial mobile radio service (CMRS) connection and prepaid wireless retail transaction and is paid to the SCDOR.

	Does your business have a Business Tax Account with the SCDOR? Apply with our MyDORWAY Business Tax Application.
	Planning to host or sell goods and services at an event or festival? Get prepared with our Events & Festivals Guide.
	Need to check if a Retail License is valid? Use our Retail License Number Verification tool to search for a single license number or import up to 100 licenses using our Excel template.
	Have a question about a tax you don't see listed here? Find more taxe types in our Tax Index.

Sales & Use Ta​xes​

Sales & Use Taxes