This 1% local​ Sales & 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. 

This tax is authorized under SC Code Section 4-10-300.

Sales of unprepared food items eligible for purchase with United States Department of Agriculture food coupons are exempt from the Capital Projects Tax.

Counties currently authorized for the Capital Projects Tax

The Catawba Tribal Tax applies to the Catawba Indian Reservation located in York County. The Tribal Sales Tax (7%) is administered and collected by the SCDOR and the Tribal Use Tax is administered and collected by the tribe.

This tax is authorized under SC Code Section 27-16-1​​30(H)​.

The County Green Space Sales & Use Tax is a newer local tax that was ​passed by legislation in 202​2.

The County Green Space 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. This tax is in addition to any other locally imposed Sales & Use Taxes. Revenues collected may be used for debts associated with preservation projects.​

Counties currently authorized for local County Green Space Tax​

Counties that meet the requirements as outlined in SC Code Section 4-10-420 can propose a Education Capital Improvement Tax to voters in a general election. Once approved, this 1% tax is used for schools.​ 

This tax is authorized under SC Code Section 4-10-410. 

Counties currently authorized for the local Education Capital Improvement Tax:​

​​Sales of unprepared food will be exempt from 1% Education Capital Improvement Tax. This exemption applies to everyone, not just people using food stamps.​

This tax may be imposed in addition to all other Sales & Use Taxes to reduce the Property Tax burden on those in the county. Once approved, it typically becomes effective on May 1 following the November election date. 

This tax is authorized under SC Code Section 4-10-10.

Counties currently authorized for the Local Option Sales & Use Tax

This 1% local Sales & Use Tax is used for schools. Before a county can propose the addition of a School District Tax, the General Assembly passes an Act that allows it to be included on the ballot. Once the tax has been approved by voters, the General Assembly can extend it without another popular vote. 

Counties currently authorized for the School District Tax

The local Tourism Development Sales & Use Tax may only be imposed by a municipality located in a county where revenue from the state Accommodations Tax​ is at least $14 million dollars in a fiscal year.

The tax is imposed specifically for tourism advertisement and promotion directed at non-South Carolina residents. However, in the third and subsequent years of this tax, a portion of the tax may be used for certain property tax rollbacks.

This tax is authorized under SC Code Section 4-10-910.

Counties currently authorized for the Tourism Development Tax

The Transportation Tax can be up to 1% and is imposed specifically for transportation needs such as roads and bridges in the counties that impose the tax. 

This tax is authorized under SC Code Section 4-37-30.

Counties currently authorized for the Transportation Tax

*Sales of unprepared food are exempt from Berkeley, Dorchester, Horry, and Jasper Counties' 1% Transportation Tax.