State sales tax rate6%
* While the base rate applies statewide, it’s only a starting point for calculating sales tax in South Carolina. For an accurate tax rate for each jurisdiction, add other applicable local rates on top of the base rate.
South Carolina sales tax basics
The South Carolina (SC) state sales tax rate is currently 6%. Depending on local municipalities, the total tax rate can be as high as 9%. South Carolina businesses are required to file and remit sales tax electronically.
South Carolina was listed in Kiplinger’s 2011 10 tax-friendly states for retirees with one exception: “sales taxes can be high…” in addition to the statewide rate, “…counties can levy an additional 2% [but] prescription drugs are exempt.”
Amazon.com owns and operates a fulfillment center in South Carolina. This physical presence, or nexus, will eventually create a sales tax obligation for Amazon and many sellers participating in Amazon’s Seller Central and Fulfillment By Amazon (FBA) programs. Amazon is slated to begin collecting in South Carolina in 2016.
How to register to collect sales tax in South Carolina
Online registration through South Carolina Business One Stop (SCBOS) is encouraged. Businesses may also register in person, by mail, or by telephone with the Business Tax TeleFile System at (800)-898-5918. Business registration forms are available on the South Carolina Department of Revenue (SCDOR) website.
How to file sales tax returns in South Carolina
The South Carolina Department of Revenue encourages the electronic filing of sales and use tax returns through the Electronic Sales Tax System (eSales). Paper forms may also be submitted to the department, which will continue to mail paper sales tax return forms until businesses advise them to stop. Additional information.
Zero returns are required and may also be filed online.
Most businesses are required to file monthly returns. However, the Department of Revenue may authorize certain businesses to file quarterly or annually.
Deadlines for filing sales tax returns in South Carolina
Sales and use tax returns are due on the first day of the month following the reporting period, and they are late if remitted after the 20th day of the month following the reporting period. Additional information.
Are you looking for tax rates within a certain county? We have a list of all the counties in South Carolina along with their sales tax rate.
Each city or town in South Carolina may charge additional sales tax. Find the local tax rate for each city.
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