Disclaimer: All rates and figures on this page are estimates for general informational purposes only and are not financial, tax, or legal advice. Sales tax rates change and vary by city, county, and the type of item purchased. Verify current rates with the South Carolina Department of Revenue before relying on these figures, and consult a qualified tax professional for specific guidance.
Calculate sales tax on any purchase in South Carolina. The state sales tax rate is 6%, and when combined with the average local rate of 1.49%, the total average in South Carolina comes to 7.49%. Actual rates vary by city and county.
South Carolina Sales Tax Rates
- State Rate
- 6%
- Avg Local Rate
- 1.49%
- Combined Average
- 7.49%
Quick Reference
South Carolina restructured its individual income tax into three brackets for 2026 with a 6% top rate.
State income tax: 6% top rate
South Carolina Sales Tax Table
Quick reference for common purchase amounts at the 7.49% combined average rate:
| Purchase Price | Sales Tax | Total |
|---|---|---|
| $10 | $0.75 | $10.75 |
| $25 | $1.87 | $26.87 |
| $50 | $3.75 | $53.74 |
| $100 | $7.49 | $107.49 |
| $250 | $18.73 | $268.73 |
| $500 | $37.45 | $537.45 |
| $1,000 | $74.90 | $1074.90 |
| $2,500 | $187.25 | $2687.25 |
| $5,000 | $374.50 | $5374.50 |
How South Carolina Sales Tax Works
Sales tax in South Carolina is collected at the point of sale on most tangible goods and some services. The state portion of 6% is uniform statewide, while local jurisdictions may add their own rates, averaging 1.49% across the state. Certain items like groceries and prescription medications may be exempt or taxed at reduced rates.
When budgeting in South Carolina, remember that sales tax affects your purchasing power. With a median home value of $249,100 and a property tax rate of 0.56%, understanding all taxes helps you make informed financial decisions.
What Is and Is Not Taxed in South Carolina
Unprepared groceries are exempt from South Carolina state sales tax — exempt from the state rate; some counties still tax food locally.
Prescription medicines are exempt in South Carolina, as they are in every state that levies a sales tax; over-the-counter drugs and most medical supplies are treated separately and are frequently taxable.
Out-of-state sellers must register and collect South Carolina tax once they cross the state's economic nexus threshold, a rule that follows from the 2018 Supreme Court decision in South Dakota v. Wayfair. Below that threshold, the buyer technically owes use tax instead.
South Carolina Sales Tax vs. the National Picture
At 7.49% combined (state plus average local), South Carolina's sales tax ranks 19th-highest nationally — above the national median of 7%.
The 6% state rate does most of the work in South Carolina, with local jurisdictions adding an average of 1.49%.
Combined state-plus-local averages nearby: Georgia (7.56%); North Carolina (7.1%). North Carolina has the lowest nearby rate at 7.1%.