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South Carolina: Lower Sales Tax Rates for Persons 85 and older

  • May 7, 2014 | Gail Cole

 South Carolina gives a helping hand to persons 85 and older--a reduced rate of sales tax.

Is it an awesome example of southern hospitality? Respect for one’s elders? Whatever the reason, South Carolina allows persons 85 years of age and older to pay a lower rate of sales tax than their juniors. Sometimes called the 1% exclusion, this reduced rate applies to retail purchases of taxable tangible personal property, so long as the purchase is for the individual’s personal use.

The 1% exclusion applies to the South Carolina general state sales tax rate of 6%; persons 85 and older may pay 5% instead of 6% (though applicable local sales and use taxes also apply). The 5% rate (plus local rates) applies to purchases of tangible personal property, such as food, clothing, and furniture. It also applies to purchases of communications services, such as phone service (except long distance calls, which are exempt).

Persons 85 and older may also pay a reduced rate of sales tax on purchases of accommodations: 6% instead of the normal rate of 7% (plus any applicable local taxes).

The 1% exclusion applies when the following conditions are met:

  • The purchase of taxable property must be made by him or herself;
  • The item purchased must be for his or her own personal use;
  • The purchaser must request the exclusion at the time of sale; and
  • The purchaser must provide the retailer with proof of age.

South Carolina Department of Revenue website.

photo credit: Sailing "Footprints: Real to Reel" (Ronn ashore) via photopin cc

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.