Transportation
The Transporation Tax is imposed specifically to defray the debt service on bonds issued for transportation projects in the counties that impose this type of local tax. The SCDOR collects this tax, not to exceed 1%, on behalf of these counties. The tax is used for transportation needs such as roads and bridges, and it may be imposed in addition to the local option sales and use tax.
Authorized counties with local Transportation Tax:
| Effective Date | County
|
|---|
| May 1, 2005 | Charleston (0.5%), Dorchester |
| May 1, 2009 | Berkeley |
| May 1, 2013 | Richland |
| May 1, 2017 | Charleston (0.5%)
|
