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South Carolina Local Sales Tax Exemption Changes


Two local counties in South Carolina are re-imposing their capital projects sales and use tax in 2012.  

York and Newberry counties have  "re-imposed" a 1% capital projects sales and use tax in order to exempt unprepared food and food that ". . . may be purchased with food stamps." York re-imposed the tax on January 1, 2012, and Newberry re-imposed the tax on April 1, 2012.

The exemption for food that may be bought with food stamps applies to all purchasers, not just those using food stamps. According to the Department's bulletin, this includes:

  • "Any food intended to be eaten at home by people, including snacks, beverages and seasonings;
  • Seeds and plants intended to grow food . . .;
  • Cold items, which may include salads or sandwiches, intended to be eaten at home by people."

The current sales tax rate for both York and Newberry counties is 7%, which includes both the local and state sales tax rates.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Will Frei
Avalara Author Will Frei
Will Frei covers sales tax news including best practices, legislation and sales tax technology. He is the Social Media Manager at Avalara.