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New Sales and Use Tax for Marlboro County, South Carolina


 South Carolina: Marlboro County Imposes 1% School District Tax Effective February 1, 2013.

The South Carolina Department of Revenue has updated its Local Sales and Use Tax Charts, the Catawba Tribal Sales and Use Tax Chart, and Exemption Information.

New School District Tax for Marlboro County

The charts now reflect the new 1% School District Tax imposed in Marlboro County beginning February 1, 2013. This new tax is in addition to the current 1% Local Option Tax. 

The new 1% School District Tax exempts the sale of unprepared food. Please note that the current 1% Local Option Tax in Marlboro County does not exempt the sale of unprepared food.

The following South Carolina counties impose a 1% school district tax:

  • Cherokee;
  • Chesterfield;
  • Clarendon;
  • Darlington;
  • Dillon;
  • Jasper;
  • Lexington; and
  • Marlboro (effective 2.1.13).

There are currently no school district taxes in the following counties:

  • Allendale;
  • Berkeley;
  • Colleton;
  • Dillon;
  • Edgefield;
  • Horry;
  • Lee;
  • McCormick;
  • Newberry;
  • Richland;
  • Pickens; and
  • Union.

Exemptions

Sales of unprepared food are exempt from the 6% state sales and use tax (Code Section 12-36-2120(75)).

Sales of unprepared food are exempt from local sales and use tax only "if the local sales and use tax law specifically exempts such sales."

Sales of food eligible to be purchased with United States Department of Agriculture food stamps are exempt from local sales and use taxes. The exemption applies to anyone purchasing the following items, even when food stamps are not used for the purchase:

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

Not exempt from local sales and use taxes:

Items which cannot be purchased with food stamps are not exempt from local sales and use taxes. These include, but are not limited to:

  • Alcoholic beverages;
  • Tobacco;
  • Hot beverages ready-to-drink such as coffee;
  • Hot foods ready to eat; and
  • Pet food.

Catawba Indian Tribal Tax

The Catawba Indian Reservation straddles both Lancaster and York counties. Effective May 2009, the combined sales and use tax rate for Lancaster County is 8% and the combined sales and use tax for York County is 7%.

"The application of either the State sales and use tax or the Catawba Tribal sales and use tax for sales (deliveries) made on the Catawba Indian Reservation are determined by the Catawba Indian Claims Settlement Act. See Code Section 27-16-130(H).

Sales (deliveries) made on the Reservation within Lancaster County are taxed at the following rates:

  • 8% for general sales of tangible personal property;
  • 9% for sales of accommodations; and
  • 2% for sales of unprepared foods

Sales (deliveries) made on the Reservation within York County are taxed at the following rates:

  • 7% for general sales of tangible personal property;
  • 8% for sales of accommodations; and
  • 0% for sales of unprepared foods.

These rates are subject to change pursuant to changes in the total state and local sales and use tax rates in Lancaster and York counties.

Minimum Tax Items on Catawba Indian Reservation

"For sales (deliveries) made on the Reservation of tangible personal property subject to the maximum tax provisions, the tribal sales and use rate is 5% in each county, … but the tax may not exceed the maximum tax set forth in Code Section 12-36-2110."

The Catawba Tribal sales and use tax is set to expire on November 28, 2092.

Please see South Carolina Information Letter #13-1 for the complete local sales and use taxes charts.

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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.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.