South Carolina Sales Tax

South Carolina Sales Tax Guide (2026)

6% at state level plus local option taxes, with a hard $500 ceiling on the tax due for vehicles, boats and aircraft no matter what they cost.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: SC DOR & SC Code
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Quick Facts

Sales Tax at a Glance

State base rate
6% [1]
Local option range
Up to 3% [2]
Common combined rate
7%–9% [2]
Max Tax cap
$500 [3]
Max Tax rate
5% up to the cap [3]
Groceries
State exempt, locally taxed [4]
Age 85+ reduction
1 percentage point [5]
Economic nexus
$100k gross revenue [6]
Filing portal
MyDORWAY [7]
Book a Sales Tax Consultation Talk to a Tax Expert

The Max Tax caps big-ticket sales at $500

Vehicles, boats, aircraft, motorcycles and certain trailers are taxed at 5% up to a hard ceiling of $500 per item. A $9,000 car and a $90,000 car both produce $450 and $500 of tax respectively, and nothing more.[3]

Motor vehicles Boats & motors Aircraft Motorcycles Certain trailers No local tax on Max Tax items
Max Tax items are outside the local option system entirely. The $500 ceiling is the whole tax, so no county or municipal increment is added on top. Cap is per item, not per invoice.[3]
Estimate

South Carolina sales tax calculator

South Carolina · state rate 6%
Max Tax items are capped at $500 and are not covered by these presets.
Rate applied–
Estimated sales tax–
Total with tax–

Estimate only, and it does not apply the $500 Max Tax ceiling on vehicles, boats or aircraft.[3] Talk to CrownGlobe for Max Tax and local option mapping.

Rates & Registration

South Carolina Sales Tax Rates, Nexus & the local option system

South Carolina rate components

State rate6%
Local Option Sales Tax1% where adopted
Capital Projects Tax1% where adopted
Education & other local taxes1% each where adopted
Max Tax items5%, capped at $500

Local taxes are adopted county by county through referendum, so neighbouring counties can differ by two percentage points.[2]

Who must register

Either trigger applies: economic nexus at more than $100,000 of gross revenue from South Carolina sales in the current or previous calendar year, with no transaction-count test, or any physical presence such as inventory, staff or a location.[6]

The grocery split catches sellers out: unprepared food is exempt from the 6% state rate but remains subject to local option taxes in counties that impose them, so a grocery sale is rarely tax free.[4]

Compliance

Sales Tax Registration and Filing

A South Carolina retail licence costs $50 per location and does not expire.

How to register

  • Confirm nexus→
  • MyDORWAY application→
  • Pay $50 per location→
  • Retail licence issued→
  • File electronically

The licence stays valid as long as the business remains active and files as required; there is no renewal fee.[8]

Filing & due dates

FrequencyAssigned whenDue
MonthlyStandard assignment20th of next month
QuarterlyLower liability20th after quarter
AnnualSmallest filersJan 20

Late filing costs 5% of the tax due per month up to 25%, and late payment adds 0.5% per month up to a further 25%, plus interest.[9]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

South Carolina taxes tangible goods, communications services and software delivered as a service, while leaving most professional services outside the base.[1]

Generally taxable

  • Tangible retail goodsSC Code 12-36-910
  • SaaS & hosted softwareCommunications service
  • Prepared food & restaurant mealsFull rate
  • Communications & streamingSC Code 12-36-910(B)
  • AccommodationsPlus 2% accommodations tax
  • Laundry & dry cleaningSC Code 12-36-910

Exempt or capped

  • Unprepared foodState exempt, local applies
  • Prescription drugsSC Code 12-36-2120(28)
  • Vehicles, boats & aircraft$500 Max Tax
  • Manufacturing machinerySC Code 12-36-2120(17)
  • Most professional servicesNot enumerated
  • Sales for resaleWith resale certificate
Worth flagging: South Carolina taxes SaaS by classifying it as a communications service rather than as software, which is why the treatment survives arguments that nothing tangible changed hands.[10]
Reference

Glossary of key terms

Max Tax
South Carolina’s $500 ceiling on sales tax for vehicles, boats, aircraft and similar items.
Local Option Sales Tax
A 1% county tax adopted by referendum, added to the 6% state rate.
Retail licence
South Carolina’s $50 per-location registration, valid indefinitely while the business is active.
MyDORWAY
The Department of Revenue portal for registration, filing and payment.
Accommodations tax
An additional 2% state tax on short-term lodging, on top of sales tax.
Senior reduction
A one percentage point rate reduction for buyers aged 85 or older, claimed at the point of sale.
FAQ

Sales Tax FAQs

6% at state level. Counties may add local option taxes of up to 3% by referendum, so combined rates commonly land between 7% and 9%.

A statutory ceiling on sales tax for vehicles, boats, aircraft, motorcycles and certain trailers. Tax is 5% of the price but never exceeds $500 per item, and no local option tax is added to those sales.

Unprepared food is exempt from the 6% state rate, but counties that impose local option taxes still apply them to groceries. Prepared and restaurant food is taxed at the full rate.

Buyers aged 85 or older are entitled to a one percentage point reduction in the state rate on purchases for their own use. It is not applied automatically – the buyer must request it at the point of sale.

More than $100,000 of gross revenue from sales into South Carolina in the current or previous calendar year. There is no transaction-count alternative.

Yes. The Department treats software accessed remotely as a taxable communications service rather than as a sale of software, so charges for hosted applications are within the base.

Verification

Sources & methodology

  1. SC DOR – Sales & Use Tax
  2. SC DOR – Local Sales Tax Rates
  3. SC DOR – Max Tax
  4. SC DOR – Unprepared Food
  5. SC DOR – Age 85 Reduction
  6. SC DOR – Remote Sellers
  7. SC DOR – MyDORWAY
  8. SC DOR – Retail Licence
  9. SC DOR – Penalties & Interest
  10. SC DOR – Communications Services
  11. SC DOR – Exemptions
  12. SC DOR – Accommodations Tax
  13. SC DOR – Filing Requirements
  14. SC Code – Title 12 Chapter 36
Methodology: Every rate, cap and deadline is taken from the South Carolina Department of Revenue or the South Carolina Code of Laws directly. Local option taxes change by referendum each November, so this page is reviewed at least twice a year.
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