South Carolina Sales Tax Calculator 2026 — 6% Rate
Calculate South Carolina sales tax on any purchase instantly. The state sales tax rate is 6%, and the statewide average combined rate (state + local) is 7.49% (Tax Foundation, rates as of July 1, 2026). Enter your purchase amount to see state tax, local tax, and the total amount due — all calculated privately in your browser.
South Carolina Sales Tax Rate: State vs Combined
The South Carolina state sales tax rate is 6%. However, most shoppers pay more than the state rate because counties and cities add their own local taxes on top. The statewide average combined rate is 7.49% (Tax Foundation, rates as of July 1, 2026). County rates on the South Carolina Department of Revenue chart effective May 1, 2026 run from 6% to 9%, so a $100 purchase costs between $106.00 and $109.00 depending on the county.
What Is and Isn't Taxed in South Carolina
South Carolina exempts unprepared food — the kind that can be bought with USDA food benefits — from the 6% state sales tax, but local sales taxes still apply to it unless the particular local tax exempts unprepared food. South Carolina taxes clothing purchases at the standard 6% state rate, plus any applicable local rates. Prescription drugs are also exempt from sales tax in South Carolina.
South Carolina Sales Tax Holidays
South Carolina’s Tax Free Weekend is a 72-hour sales tax holiday that begins at 12:01 a.m. on the first Friday in August and runs through the following Sunday. In 2026 it ran from Friday, August 7 through Sunday, August 9. Eligible items — clothing and accessories, footwear, school supplies, computers, software and printers, and certain bed and bath supplies — are exempt from the 6% state sales tax and any applicable local taxes, whether bought in store or online. Items for business use, layaway purchases, cosmetics, eyewear, furniture, jewelry and cell phones are not exempt. Source: South Carolina Department of Revenue, Tax Free Weekend.
How to Calculate South Carolina Sales Tax
To calculate South Carolina sales tax: multiply the purchase price by the applicable rate. For the state rate only: price × 6% = tax. For the combined rate: use 7.49% for a statewide-average estimate, or enter the exact combined rate from your receipt or the South Carolina Department of Revenue county chart. Example: a $200 purchase at the 7.49% average combined rate = $14.98 in tax = $214.98 total.
Buying a Car: the $500 Infrastructure Maintenance Fee, Not Sales Tax
Do not use the 6% or 7.49% rate above for a vehicle purchase — South Carolina does not charge sales tax on it at all. A vehicle being registered in the state pays the Infrastructure Maintenance Fee instead: 5% of the sale price, capped at $500, and the sale is exempt from both state and local sales and use tax (SCDOR Maximum Tax). On a $40,000 car that is $500, not the $2,996.00 a 7.49% rate would suggest. The related Max Tax rule applies the same 5% / $500 cap to ATVs, UTVs, golf carts, dirt bikes and legend race cars, which are not covered by the Infrastructure Maintenance Fee.
South Carolina Sales Tax by County: Why Your Receipt Isn't 7.49%
The 7.49% figure is a statewide average (Tax Foundation, rates as of July 1, 2026), not a rate anyone is actually charged. South Carolina charges 6% statewide, then each county may stack voter-approved local pennies on top — Local Option, Capital Projects, School District, Education Capital Improvement and Transportation taxes — so real checkout rates run from 6% in counties with no local tax (Beaufort, Greenville and Oconee) up to 9% in Berkeley, Charleston and Jasper counties and in Myrtle Beach. Two neighbouring counties can differ by three full percentage points, which is $30 on a $1,000 purchase. Most local taxes take effect on May 1 following a November referendum, though Education Capital Improvement taxes have started on March 1, and the current rate for every county is published by the South Carolina Department of Revenue in its ST-500 county chart (effective May 1, 2026) and ST-575 list by municipality. Check your own county there before relying on the average for a large purchase or a business filing. Updated 2026-10-07.
South Carolina Sales Tax Calculator in Reverse: Back Out Tax From a Total
When you already know what you paid and need the pre-tax price — for an expense claim, a reimbursement, or splitting a receipt — divide rather than multiply: pre-tax price = total ÷ (1 + rate ÷ 100). At the 7.49% average, a $107.49 total backs out to $100.00 plus $7.49 tax. In a 9% county, $109.00 backs out to the same $100.00 plus $9.00 tax. Do not subtract the rate from the total: taking 7.49% off $107.49 gives $99.44, understating the pre-tax price by 56 cents, because the percentage applies to the smaller pre-tax figure and not the larger total. Enter your own county rate in the exact-rate field rather than using the 7.49% average, or the reverse figure will be off by the same margin your receipt was.
Tips for Accurate Sales Tax Calculations
Always confirm the exact local rate for your specific city or county — the combined average (7.49%, Tax Foundation, rates as of July 1, 2026) is a statewide mean and may differ from your actual checkout rate. Large purchases like appliances, furniture, or electronics are where the difference between state-only and combined rates matters most. Keep receipts that show the tax rate used; this helps verify correct tax was charged and supports any refund claims for exempt purchases. If you are making a business purchase, check whether your state offers a sales tax exemption certificate to avoid paying tax on resale items.
Sales Tax on Online Orders Shipped to South Carolina
If a retailer did not charge you South Carolina sales tax on an online or out-of-state order, the tax did not disappear — it became use tax, owed by you at the same combined state-plus-local rate that applies in your county. Out-of-state retailers with more than $100,000 of South Carolina sales in a calendar year, and marketplace facilitators, must collect the tax at the rate for the place of delivery, so check the tax line on your order confirmation before assuming you owe anything. Where nothing was collected, individuals report use tax on the UT-3 form or on their South Carolina individual income tax return; businesses report it on their regular sales and use return. The rate is not the state 6% alone — it is state plus your county’s local taxes, which is why a purchase delivered to a 9% county costs more than the same order delivered to a 6% one. See the South Carolina Department of Revenue use tax page for filing detail. Updated 2026-10-07.
The Age 85 Sales Tax Reduction in South Carolina
South Carolina law gives an individual aged 85 or older a 1% exemption from the state sales tax on purchases made for their own personal use. It is not automatic — the buyer has to ask for it at the time of the sale and show proof of age, and it cannot be claimed as a refund afterwards. On a large purchase the saving is real money: 1% off a $4,000 appliance order is $40, and the exemption applies to the state portion only, so local sales taxes still apply on top. If you are running a purchase through the calculator above for someone 85 or older, enter your county rate minus one percentage point in the exact-rate field to see the effective figure. The exemption is set out in SCDOR Revenue Ruling 18-10. Updated 2026-10-07.
Last updated: October 2026. Sources: South Carolina Department of Revenue, Sales Tax; SCDOR, Local Sales Taxes; SCDOR ST-500 county chart effective May 1, 2026; SCDOR ST-575 rates by municipality; SCDOR, Maximum Tax; SCDOR, Use Tax; SCDOR, Tax Free Weekend; SCDOR Revenue Ruling 18-10; Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (rates as of July 1, 2026).
Frequently Asked Questions
What is the sales tax rate in South Carolina?
The South Carolina state sales tax rate is 6%. When combined with local county taxes, the statewide average rate is 7.49% (Tax Foundation, rates as of July 1, 2026). County rates run from 6% to 9% on the Department of Revenue chart effective May 1, 2026.
Does South Carolina tax groceries?
Unprepared food — the kind that can be bought with USDA food benefits — is exempt from the 6% state sales tax. Local sales taxes still apply to it unless the particular local tax exempts unprepared food, so groceries are taxed at 0% to 2% depending on the county. Prepared food is taxed at the full state and local rate.
Is clothing taxed in South Carolina?
South Carolina taxes clothing purchases at the standard 6% state rate, plus any applicable local rates.
What is the combined sales tax rate in South Carolina?
The statewide average combined (state + local) sales tax rate in South Carolina is 7.49% (Tax Foundation, rates as of July 1, 2026). The state portion is 6%; the remainder comes from county taxes that vary by location.
How do I calculate sales tax in South Carolina?
Multiply the purchase price by the rate. For state tax only: price × 0.06. For the statewide average combined rate: price × 0.0749. Example: $50 × 0.0749 = $3.75 tax, total $53.75.
How much sales tax do I pay on a car in South Carolina?
None. A vehicle registered in South Carolina pays the Infrastructure Maintenance Fee instead of sales tax: 5% of the sale price, capped at $500, and the sale is exempt from state and local sales and use tax. On a $40,000 vehicle the fee is $500, not the $2,996.00 that 7.49% would give.
Do ATVs and golf carts get the same $500 cap?
Yes, through a separate rule. ATVs, UTVs, golf carts, dirt bikes and legend race cars fall under South Carolina's Max Tax: 5% of the sale price capped at $500. Items covered by the Infrastructure Maintenance Fee are excluded from Max Tax, so a purchase is capped under one rule or the other, never both.
Why is the sales tax on my South Carolina receipt not 7.49%?
Because 7.49% is a statewide average (Tax Foundation, rates as of July 1, 2026), not a real rate. South Carolina charges 6% everywhere, then each county adds voter-approved local pennies (Local Option, Capital Projects, School District, Education Capital Improvement, Transportation), so actual checkout rates run from 6% to 9% depending on which of those your county passed. The South Carolina Department of Revenue publishes the per-county chart (ST-500) and a list by municipality (ST-575); use your own county rate for anything large rather than the average.
How do I work out the pre-tax price from a South Carolina receipt total?
Divide, do not subtract: pre-tax price = total ÷ (1 + rate ÷ 100). At the 7.49% average a $107.49 total backs out to $100.00 plus $7.49 tax; in a 9% county $109.00 backs out to the same $100.00. Subtracting 7.49% from $107.49 instead gives $99.44, which is wrong, because the percentage applies to the pre-tax figure and not the total.
Do I owe South Carolina sales tax on something I bought online?
If the seller did not collect it, you owe use tax at the same combined state-plus-local rate that would have applied in your county. Out-of-state retailers above South Carolina's $100,000 economic nexus threshold and marketplace facilitators must collect it for you, so check your order confirmation first. Individuals report any uncollected use tax on form UT-3 or on their South Carolina individual income tax return.
Is there a South Carolina sales tax discount for seniors?
Yes, but only from age 85. South Carolina exempts an individual aged 85 or older from 1% of the state sales tax on purchases for their own use. You must ask for it at the register and show proof of age — it is never applied automatically, and local sales taxes still apply on top.