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South Carolina Sales Tax Guide

State sales and use tax plus local-option taxes

Statewide general taxYes
Marketplace postureGenerally excluded with evidence
Exemption formST-8A
01

How South Carolina's system is organized

South Carolina local taxes can include county and special-purpose components, with destination allocation on ST-389 schedules. Consolidated filing has a separate approval workflow.

02

The headline rate is only the beginning

The state rate is 6%, with local-option additions. Maximum-tax rules apply to specified high-value items rather than the ordinary combined rate.

Why location data matters

Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding are useful evidence, but none should silently substitute for the jurisdiction rule that controls the transaction.

03

Rules that can change the answer

Product identity should be established before a rate is selected. In South Carolina, examples that deserve their own rule path include:

  • motor vehicles and certain high-value items use maximum-tax rules
  • manufacturing machinery and ingredients can be exempt
  • unprepared food is exempt from state tax but local treatment remains relevant

These are examples, not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.

04

Beyond three headline examples

The underlying research inventory contains 43 South Carolina treatment records across 26 product families. The inventory includes effective-date, evidence, rate-class, local-interaction, and sourcing fields. Its breadth is not a claim that every observed treatment is active in production: unresolved or independently unreviewed records remain non-operative.

43treatment records
26product families
vehiclelodgingtelecommunicationsutilities energyclothingcustom software
Explore all 43 South Carolina research recordsSearch treatment, rate, local, sourcing, evidence, and effective-date fields

43 of 43 records shown

general tangible personal propertyordinary

Research observation — independent review required

South Carolina imposes a six percent state sales and use tax on retail sales of tangible personal property, with county-by-county local option, capital project, transportation, school district, and tourism taxes administered by the Department stacking on the state rate.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
6%
Taxable base
gross proceeds of retail sale
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
property identity sale price situs and applicable dor administered local taxes
Effective-window status
current state rate verified local and historical windows required
Runtime boundary
state rate plus dor administered local option capital project transportation school district and tourism levy resolver required

Before operational use: pin complete state and county local tax effective histories; encode county-by-county DOR-administered local levy matrix; independent review

State authority research source

general tangible personal propertyreduced

Research observation — independent review required

An individual eighty-five years of age or older purchasing for personal use pays a state rate one percentage point lower than the otherwise applicable state rate; local taxes still apply and entities do not qualify.

Identity or conditions: purchaser status: individual 85 or older; purchaser use: own personal use; sale context: exclusion requested at sale with proof of age

Treatment
included in base
Rate application
special rate required
Rate class
reduced
State rate
5%
Taxable base
gross proceeds with one percent state rate exclusion for persons 85 or older
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
purchaser age 85 or older personal use request at sale and proof of age
Effective-window status
current exclusion verified start not pinned
Runtime boundary
purchaser age and personal use evidence resolver required

Before operational use: pin exclusion effective history; encode individual-only and personal-use boundary; independent review

State authority research source

general tangible personal propertyno rate

Research observation — independent review required

Motor fuel taxed under the motor fuel user fee law is exempt from South Carolina sales and use tax; the separate user fee regime is not a sales tax and must not be served as one.

Identity or conditions: subtype: motor fuel taxed under motor fuel user fee

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
motor fuel taxed under motor fuel user fee law exempt from sales tax
Local interaction
no local rate
Sourcing
standard situs
Evidence required
fuel identity and motor fuel user fee regime membership
Effective-window status
current exemption verified start not pinned
Runtime boundary
motor fuel user fee regime must not be flattened into sales tax

Before operational use: pin exemption effective history; keep motor fuel user fee regime out of sales tax results; independent review

State authority research source

groceryspecial

Research observation — independent review required

Unprepared food that lawfully may be purchased with USDA SNAP benefits is exempt from the six percent state sales and use tax under Code Section 12-36-2120(75), but the exemption does not extend to local sales and use taxes unless the local tax specifically exempts unprepared food.

Identity or conditions: qualifying use: snap eligible unprepared food

Treatment
included in base
Rate application
special rate required
Rate class
special
State rate
0%
Taxable base
state rate zero for snap eligible unprepared food local taxes apply unless local tax exempts
Local interaction
product specific local
Sourcing
standard situs
Evidence required
unprepared snap eligible food identity situs and each local tax exemption position
Effective-window status
current state exemption verified local exemption matrix and history required
Runtime boundary
per local tax unprepared food exemption resolver required

Before operational use: pin state exemption effective history; encode each local tax's unprepared food exemption position; independent review

State authority research source

prepared foodspecial

Research observation — independent review required

Prepared meals and beverages are taxed at the six percent state rate plus Department-administered local taxes, and counties or municipalities may impose a locally collected hospitality tax of up to two percent on prepared meals and beverages.

Treatment
included in base
Rate application
special rate required
Rate class
special
State rate
6%
Taxable base
gross proceeds of prepared meals and beverages
Local interaction
product specific local
Sourcing
standard situs
Evidence required
prepared food identity situs dor administered locals and locally collected hospitality levy
Effective-window status
current state rate verified local hospitality ordinance matrix required
Runtime boundary
locally administered hospitality tax up to 2 percent resolver required in addition to dor locals

Before operational use: pin local hospitality ordinances and rates; encode locally collected versus DOR-administered levy split; independent review

State authority research source

lodgingspecial

Research observation — independent review required

Charges for rooms, lodgings, and accommodations furnished to transients are taxed at seven percent; rentals to the same person for ninety continuous days are not transient, and local governments may impose locally collected accommodations taxes of up to three percent plus municipal beach preservation fees.

Identity or conditions: lodging type: transient room or accommodation; maximum rental days: 90

Treatment
included in base
Rate application
special rate required
Rate class
special
State rate
7%
Taxable base
gross proceeds from transient accommodations under 90 continuous days
Local interaction
product specific local
Sourcing
standard situs
Evidence required
transient status continuous stay length facility type and local accommodations levies
Effective-window status
current rate verified component history required
Runtime boundary
ninety continuous day transient boundary and local accommodations tax up to 3 percent resolver required

Before operational use: pin five percent plus two percent component history; encode local accommodations and beach preservation ordinances; independent review

State authority research source

lodgingspecial

Research observation — independent review required

Additional guest charges for room service, laundering and dry cleaning, in-room movies, telephone service, and meeting room rentals are taxed at six percent rather than the seven percent accommodations rate when over and above services customarily provided with the room.

Identity or conditions: subtype: ancillary guest room laundry media phone meeting charge

Treatment
included in base
Rate application
special rate required
Rate class
special
State rate
6%
Taxable base
additional guest charges over and above services customarily provided with the room
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
charge type and relationship to room charge
Effective-window status
current rate verified start not pinned
Runtime boundary
additional guest charge versus accommodations charge resolver required

Before operational use: pin effective history; encode customary-service boundary; independent review

State authority research source

lodgingno rate

Research observation — independent review required

The accommodations tax does not apply where the facility consists of fewer than six sleeping rooms on the same premises used as the place of abode of the owner or operator.

Identity or conditions: subtype: under 6 rooms owner operator abode

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
accommodations at owner occupied facilities with fewer than six sleeping rooms excluded
Local interaction
no local rate
Sourcing
standard situs
Evidence required
room count same premises and owner or operator abode status
Effective-window status
current exclusion verified start not pinned
Runtime boundary
facility size and owner abode evidence required

Before operational use: pin exclusion effective history; confirm treatment under locally collected accommodations taxes; independent review

State authority research source

telecommunicationsspecial

Research observation — independent review required

Charges for the ways or means of transmission of voice or messages, including telephone, cable television, satellite programming, and paging, are taxed at six percent, with mobile telecommunications sourced to the customer's place of primary use under the federal Mobile Telecommunications Sourcing Act.

Treatment
included in base
Rate application
special rate required
Rate class
special
State rate
6%
Taxable base
gross proceeds from charges for ways or means of transmission of voice or messages
Local interaction
ordinary local stack
Sourcing
special
Evidence required
communication service type and mobile telecommunications sourcing act place of primary use
Effective-window status
current rate verified service type matrix required
Runtime boundary
taxable communications service type and mtsa sourcing resolver required

Before operational use: pin taxable and exempt communications subtype matrix; encode MTSA place-of-primary-use sourcing; independent review

State authority research source

telecommunicationsspecial

Research observation — independent review required

Gross proceeds from the business of providing 900 or 976 telephone service are taxed at an eleven percent state rate rather than six percent.

Identity or conditions: subtype: 900 or 976 telephone service

Treatment
included in base
Rate application
special rate required
Rate class
special
State rate
11%
Taxable base
gross proceeds from providing 900 or 976 telephone service
Local interaction
unresolved
Sourcing
special
Evidence required
900 976 service identity and gross proceeds
Effective-window status
current rate verified start not pinned
Runtime boundary
900 976 service rate component resolver required

Before operational use: pin effective history; resolve local tax interaction for 900 976 receipts; independent review

State authority research source

telecommunicationsno rate

Research observation — independent review required

The Department does not and will not enforce sales and use tax on charges for Internet access under the permanent federal Internet Tax Freedom Act moratorium, while charges to access an individual database or website remain taxable.

Identity or conditions: subtype: internet access

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
internet access charges not enforced under permanent federal internet tax freedom act moratorium
Local interaction
no local rate
Sourcing
standard situs
Evidence required
internet access service identity as distinct from individual database access
Effective-window status
current nonenforcement verified start not pinned
Runtime boundary
internet access versus database access boundary resolver required

Before operational use: pin moratorium and nonenforcement history; encode internet access versus database access boundary; independent review

State authority research source

saasspecial

Research observation — independent review required

Software delivered via an application service provider model, where the seller maintains the software on a website and the purchaser pays to access it, is subject to sales and use tax as a communications service, as are charges to access an individual database or website.

Treatment
included in base
Rate application
special rate required
Rate class
special
State rate
6%
Taxable base
charges to access software or a database maintained by the seller taxed as communications
Local interaction
ordinary local stack
Sourcing
special
Evidence required
hosted access model seller maintained website and charge structure
Effective-window status
current treatment verified ruling lineage history required
Runtime boundary
asp saas database access communications resolver required

Before operational use: pin ruling lineage effective history; encode hosted-access boundary against nontaxable downloads; independent review

State authority research source

saasunresolved

Research observation — independent review required

The Department found a taxpayer's infrastructure as a service was not subject to tax as a communications service only in a private letter ruling, which is not generally applicable authority, so IaaS treatment remains unresolved.

Identity or conditions: subtype: infrastructure as a service

Treatment
unresolved
Rate application
special rate required
Rate class
unresolved
Taxable base
iaas found nontaxable only in a taxpayer specific private letter ruling
Local interaction
unresolved
Sourcing
unresolved
Evidence required
service architecture distinguishing infrastructure from hosted application access
Effective-window status
no generally applicable authority pinned
Runtime boundary
iaas versus saas boundary and general authority required

Before operational use: obtain generally applicable authority for IaaS; encode IaaS versus SaaS boundary; independent review

State authority research source

prewritten softwareordinary

Research observation — independent review required

Canned software sold and delivered by tangible means such as tape or disk is subject to sales and use tax as tangible personal property.

Identity or conditions: subtype: tangible medium delivery

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
6%
Taxable base
canned software delivered by tangible means taxed as tangible personal property
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
delivery medium and software identity
Effective-window status
current treatment verified start not pinned
Runtime boundary
delivery medium evidence resolver required

Before operational use: pin treatment effective history; independent review

State authority research source

prewritten softwareno rate

Research observation — independent review required

Canned software sold and delivered by electronic means from a remote location is not subject to sales and use tax provided no part of the software is delivered by tangible means.

Identity or conditions: subtype: electronic delivery no tangible component

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
canned software delivered solely by electronic means from a remote location not taxed
Local interaction
no local rate
Sourcing
standard situs
Evidence required
exclusively electronic delivery with no tangible component
Effective-window status
current treatment verified start not pinned
Runtime boundary
delivery medium evidence resolver required

Before operational use: pin treatment effective history; encode no-tangible-component boundary; independent review

State authority research source

custom softwareordinary

Research observation — independent review required

Custom software sold and delivered by tangible means is subject to the sales and use tax in South Carolina, unlike states that exempt custom software categorically.

Identity or conditions: subtype: tangible medium delivery

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
6%
Taxable base
custom software delivered by tangible means taxed as tangible personal property
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
delivery medium and custom development facts
Effective-window status
current treatment verified start not pinned
Runtime boundary
delivery medium evidence resolver required

Before operational use: pin treatment effective history; independent review

State authority research source

custom softwareno rate

Research observation — independent review required

Custom software sold and delivered by electronic means from a remote location is not subject to sales and use tax provided no part is delivered by tangible means.

Identity or conditions: subtype: electronic delivery no tangible component

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
custom software delivered solely by electronic means from a remote location not taxed
Local interaction
no local rate
Sourcing
standard situs
Evidence required
exclusively electronic delivery with no tangible component
Effective-window status
current treatment verified start not pinned
Runtime boundary
delivery medium evidence resolver required

Before operational use: pin treatment effective history; encode no-tangible-component boundary; independent review

State authority research source

digital audio visualspecial

Research observation — independent review required

Streaming services for television programs, movies, music, and similar content are taxable communications services at the six percent state rate.

Identity or conditions: subtype: streaming service

Treatment
included in base
Rate application
special rate required
Rate class
special
State rate
6%
Taxable base
streaming of television programs movies music and similar content taxed as communications
Local interaction
ordinary local stack
Sourcing
special
Evidence required
streaming delivery model and content type
Effective-window status
current treatment verified ruling history required
Runtime boundary
streaming versus permanent download boundary resolver required

Before operational use: pin ruling effective history; encode streaming versus download boundary; independent review

State authority research source

digital bookunresolved

Research observation — independent review required

The pinned manual addresses streaming and database access but does not expressly resolve permanently downloaded digital books or media, so their treatment remains unresolved rather than inferred from the electronic software download analysis.

Identity or conditions: subtype: permanent download

Treatment
unresolved
Rate application
special rate required
Rate class
unresolved
Taxable base
permanently downloaded digital goods not expressly addressed by pinned authority
Local interaction
unresolved
Sourcing
unresolved
Evidence required
delivery model distinguishing download from streaming or database access
Effective-window status
no express authority pinned
Runtime boundary
general authority for downloaded digital goods required

Before operational use: obtain express authority for permanently downloaded digital goods; independent review

State authority research source

prescription drug humanno rate

Research observation — independent review required

Medicine sold by prescription is exempt under Code Section 12-36-2120(28) when the medicine requires a prescription, the sale requires a prescription, and it is dispensed accordingly, along with enumerated categories such as cancer and rheumatoid arthritis treatments and Medicare Part A nursing home dispensing.

Identity or conditions: intended user: human; prescription status: prescription

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
medicine sold by prescription exempt when prescription required type and prescription sale
Local interaction
no local rate
Sourcing
standard situs
Evidence required
prescription required medicine type prescription sale and dispensing facts
Effective-window status
current exemption verified start not pinned
Runtime boundary
prescription type and sale evidence resolver required

Before operational use: pin exemption effective history; encode enumerated medicine subcategories; independent review

State authority research source

insulinno rate

Research observation — independent review required

Certain diabetic supplies including hypodermic needles, insulin, alcohol swabs, and blood sugar testing strips sold to diabetics under the written authorization and direction of a physician are exempt under Code Section 12-36-2120(28).

Identity or conditions: required certificate: physician written authorization for diabetic supplies

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
diabetic supplies sold to diabetics under written physician authorization exempt
Local interaction
no local rate
Sourcing
standard situs
Evidence required
diabetic supply identity and written physician authorization
Effective-window status
current exemption verified start not pinned
Runtime boundary
written authorization evidence resolver required

Before operational use: pin exemption effective history; enumerate covered diabetic supply list; independent review

State authority research source

durable medical equipmentno rate

Research observation — independent review required

Durable medical equipment and related supplies are exempt when paid directly by Medicaid or Medicare funds, federal or state law prohibits the tax, and the seller holds a South Carolina retail sales license, effective May 12, 2025 after the prior exemption was held unconstitutional in Orthofix v. Department of Revenue on June 26, 2024.

Identity or conditions: qualifying use: paid directly by medicare or medicaid funds; required certificate: seller holds south carolina retail sales license

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
medicare medicaid paid durable medical equipment exempt under reenacted 12 36 2120 74
Local interaction
no local rate
Sourcing
standard situs
Evidence required
dme identity direct medicare or medicaid payment and seller license
Effective start
2025-05-12
Effective-window status
reenacted 2025 05 12 after orthofix invalidation prior windows required
Runtime boundary
payment source and seller license evidence resolver required

Before operational use: pin pre orthofix and interregnum windows 2024 06 26 to 2025 05 12; encode direct-payment boundary; independent review

State authority research source

durable medical equipmentno rate

Research observation — independent review required

Hearing aids as defined in Code Section 40-25-20(5) are exempt under Code Section 12-36-2120(38), while separate sales of batteries or cords fall outside the exemption and are taxable.

Identity or conditions: subtype: hearing aid excluding batteries and cords

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
hearing aids exempt but separate battery and cord sales taxable
Local interaction
no local rate
Sourcing
standard situs
Evidence required
hearing aid device identity versus separate battery or cord sale
Effective-window status
current exemption verified start not pinned
Runtime boundary
device versus accessory boundary resolver required

Before operational use: pin exemption effective history; encode device versus accessory boundary; independent review

State authority research source

prosthetic deviceno rate

Research observation — independent review required

Prosthetic devices sold by prescription are exempt under Code Section 12-36-2120(28).

Identity or conditions: prescription status: prescription

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
prosthetic devices sold by prescription exempt
Local interaction
no local rate
Sourcing
standard situs
Evidence required
prosthetic device identity and prescription sale
Effective-window status
current exemption verified start not pinned
Runtime boundary
prescription sale evidence resolver required

Before operational use: pin exemption effective history; independent review

State authority research source

utilities energyspecial

Research observation — independent review required

Sales of electricity are taxable at the six percent state rate, subject to full exemptions for residential use and for electricity used to manufacture, process, mine, or quarry tangible personal property for sale.

Treatment
included in base
Rate application
special rate required
Rate class
special
State rate
6%
Taxable base
gross proceeds from sales of electricity subject to use based exemptions
Local interaction
ordinary local stack
Sourcing
special
Evidence required
utility type purchaser use and meter service jurisdiction
Effective-window status
current rate verified use exemption matrix required
Runtime boundary
residential and manufacturing use exemption resolver required

Before operational use: pin rate and exemption effective histories; encode use-based exemption boundaries; independent review

State authority research source

utilities energyno rate

Research observation — independent review required

Residential electricity and fuel are fully exempt under Code Section 12-36-2120(33).

Identity or conditions: purchaser use: residential

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
residential electricity and fuel fully exempt
Local interaction
no local rate
Sourcing
standard situs
Evidence required
residential use and utility type
Effective-window status
current exemption verified start not pinned
Runtime boundary
residential use evidence resolver required

Before operational use: pin exemption effective history; encode residential-use boundary; independent review

State authority research source

utilities energyno rate

Research observation — independent review required

Electricity used to manufacture, process, mine, or quarry tangible personal property for sale, or used by cotton gins to manufacture tangible personal property for sale, is exempt under Code Section 12-36-2120(19).

Identity or conditions: qualifying use: manufacturing processing mining quarry for sale

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
electricity used in manufacturing processing mining or quarrying for sale exempt
Local interaction
no local rate
Sourcing
standard situs
Evidence required
qualifying manufacturing use and utility type
Effective-window status
current exemption verified start not pinned
Runtime boundary
qualifying use evidence resolver required

Before operational use: pin exemption effective history; encode qualifying-use boundary; independent review

State authority research source

manufacturing inputno rate

Research observation — independent review required

Machines used in manufacturing, processing, agricultural packaging, recycling, compounding, mining, or quarrying tangible personal property for sale are exempt under Code Section 12-36-2120(17), including certain pollution abatement machines.

Identity or conditions: qualifying use: qualifying manufacturing mining recycling machine

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
qualifying machines including pollution abatement machines exempt
Local interaction
no local rate
Sourcing
standard situs
Evidence required
machine identity and qualifying process use
Effective-window status
current exemption verified start not pinned
Runtime boundary
machine exemption qualifying use resolver required

Before operational use: pin exemption effective history; encode machine versus non-machine boundary from Regulation 117-302.5; independent review

State authority research source

manufacturing inputno rate

Research observation — independent review required

Coal, coke, or other fuel sold to manufacturers and transportation companies for enumerated uses is exempt under Code Section 12-36-2120(9).

Identity or conditions: qualifying use: manufacturer or transportation company use; subtype: coal coke or other fuel

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
coal coke or other fuel sold to manufacturers and transportation companies exempt
Local interaction
no local rate
Sourcing
standard situs
Evidence required
fuel identity and qualifying purchaser use
Effective-window status
current exemption verified start not pinned
Runtime boundary
qualifying purchaser and use evidence resolver required

Before operational use: pin exemption effective history; enumerate qualifying uses under 12-36-2120(9)(a) through (f); independent review

State authority research source

resaleno rate

Research observation — independent review required

Sales for resale are wholesale sales excluded from the retail sales and use tax base when supported by resale documentation.

Identity or conditions: required certificate: resale certificate

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
wholesale sales for resale excluded from retail base
Local interaction
no local rate
Sourcing
standard situs
Evidence required
resale purpose and certificate documentation
Effective-window status
current exclusion verified start not pinned
Runtime boundary
resale certificate evidence resolver required

Before operational use: pin documentation standards; independent review

State authority research source

vehicleno rate

Research observation — independent review required

Effective July 1, 2017 under Act 40 of 2017, motor vehicles and motorcycles first registered with the South Carolina Department of Motor Vehicles are subject to an infrastructure maintenance fee instead of sales and use tax and are exempt under Code Section 12-36-2120(83); the separate fee must not be flattened into a sales tax result.

Identity or conditions: subtype: motor vehicle or motorcycle first registered with scdmv

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
vehicles subject to scdmv infrastructure maintenance fee exempt from sales and use tax
Local interaction
no local rate
Sourcing
special
Evidence required
vehicle subtype first registration with scdmv and imf regime membership
Effective start
2017-07-01
Effective-window status
imf regime effective 2017 07 01 pre 2017 windows required
Runtime boundary
imf regime boundary resolver required fee must not be served as sales tax

Before operational use: pin pre 2017 sales tax windows; encode IMF versus sales tax item boundary per Information Letter 22-17; independent review

State authority research source

vehiclecapped

Research observation — independent review required

Aircraft, boats, watercraft motors, recreational vehicles, qualifying trailers, horse trailers, and self-propelled light construction equipment not exceeding 160 net engine horsepower are taxed at a five percent state rate capped at five hundred dollars per item, and local taxes collected by the Department do not apply to capped sales.

Identity or conditions: subtype: maximum tax vehicle watercraft rv trailer equipment

Treatment
included in base
Rate application
amount aware required
Rate class
capped
State rate
5%
Taxable base
five percent state rate capped at 500 dollars per item no dor administered local tax
Local interaction
no local rate
Sourcing
standard situs
Evidence required
maximum tax item subtype sale price and lease term facts
Effective-window status
cap 500 effective 2017 07 01 watercraft motors added 2022 07 01 subtype windows required
Runtime boundary
amount aware cap and subtype resolver required

Before operational use: pin 300 to 500 cap transition and watercraft motor 2022 windows; encode Jack's Custom Cycles motor vehicle definition change effective 2023-04-26; independent review

State authority research source

vehiclecapped

Research observation — independent review required

An individual eighty-five years of age or older purchasing a maximum tax item for personal use applies a four percent rate, still capped at the five hundred dollar maximum tax.

Identity or conditions: purchaser status: individual 85 or older; subtype: maximum tax item

Treatment
included in base
Rate application
amount aware required
Rate class
capped
State rate
4%
Taxable base
four percent state rate capped at 500 dollars for purchasers 85 or older
Local interaction
no local rate
Sourcing
standard situs
Evidence required
purchaser age personal use and maximum tax item subtype
Effective-window status
current treatment verified start not pinned
Runtime boundary
purchaser age and amount aware cap resolver required

Before operational use: pin exclusion effective history; independent review

State authority research source

vehicleunresolved

Research observation — independent review required

Manufactured homes carry a three hundred dollar maximum tax when energy efficiency requirements are met, otherwise three hundred dollars plus two percent of the basis exceeding six thousand dollars, and the ENERGY STAR full exemption ended July 2, 2024, leaving a multi-window tiered structure that is not yet safely servable.

Identity or conditions: subtype: manufactured home

Treatment
unresolved
Rate application
special rate required
Rate class
unresolved
Taxable base
manufactured home 300 dollar cap energy efficiency tiers and expired energy star exemption unreconciled
Local interaction
unresolved
Sourcing
standard situs
Evidence required
energy efficiency designation taxable basis over 6000 and sale date
Effective-window status
energy star full exemption ended 2024 07 02 component windows required
Runtime boundary
tiered cap plus two percent over 6000 component resolver required

Before operational use: pin all tier and exemption windows including 2009 07 01 to 2024 07 01 ENERGY STAR window; build tiered amount-aware component resolver; independent review

State authority research source

rentalamount aware

Research observation — independent review required

Code Section 12-36-2120(62) exempts seventy percent of the gross proceeds of the rental or lease of portable toilets, leaving thirty percent of the base taxable.

Identity or conditions: rented product: portable toilet

Treatment
percentage split
Rate application
amount aware required
Rate class
amount aware
State rate
6%
Taxable base
thirty percent of gross proceeds taxable after seventy percent exemption
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
portable toilet rental identity and gross proceeds
Effective-window status
current split verified start not pinned
Runtime boundary
percentage of base exemption resolver required

Before operational use: pin exemption effective history; independent review

State authority research source

clothingordinary

Research observation — independent review required

Clothing is ordinary taxable tangible personal property in South Carolina outside the annual August sales tax holiday.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
6%
Taxable base
clothing taxed as ordinary tangible personal property outside holiday
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
clothing identity sale date and situs
Effective-window status
current treatment verified
Runtime boundary
tax holiday window resolver required

Before operational use: pin local histories; independent review

State authority research source

clothingno rate

Research observation — independent review required

Certain clothing, clothing accessories, and footwear are exempt during the annual sales tax holiday on the first Friday, Saturday, and Sunday of August under Code Section 12-36-2120(57).

Identity or conditions: tax holiday status: annual august first friday through sunday holiday

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
qualifying clothing footwear and accessories exempt during annual august holiday
Local interaction
no local rate
Sourcing
standard situs
Evidence required
qualifying item identity and holiday window sale date
Effective-window status
recurring annual window first friday saturday sunday of august
Runtime boundary
holiday window and qualifying item resolver required

Before operational use: encode qualifying and excluded item lists from Revenue Ruling 19-4; independent review

State authority research source

school supplyno rate

Research observation — independent review required

School supplies are exempt during the annual August sales tax holiday under Code Section 12-36-2120(57).

Identity or conditions: tax holiday status: annual august first friday through sunday holiday

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
school supplies exempt during annual august holiday
Local interaction
no local rate
Sourcing
standard situs
Evidence required
qualifying item identity and holiday window sale date
Effective-window status
recurring annual window first friday saturday sunday of august
Runtime boundary
holiday window and qualifying item resolver required

Before operational use: encode qualifying and excluded item lists from Revenue Ruling 19-4; independent review

State authority research source

computerno rate

Research observation — independent review required

Computers, printers, printer supplies, and computer software of any dollar amount are exempt during the annual August sales tax holiday.

Identity or conditions: tax holiday status: annual august first friday through sunday holiday

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
computers printers printer supplies and computer software exempt during annual august holiday any dollar amount
Local interaction
no local rate
Sourcing
standard situs
Evidence required
qualifying item identity and holiday window sale date
Effective-window status
recurring annual window first friday saturday sunday of august
Runtime boundary
holiday window and qualifying item resolver required

Before operational use: encode qualifying and excluded item lists from Revenue Ruling 19-4; independent review

State authority research source

professional serviceunresolved

Research observation — independent review required

South Carolina taxes enumerated services such as accommodations, communications, laundry and dry cleaning, and electricity; generic professional services are not enumerated, and a nontaxable disposition is withheld pending complete enumeration review rather than inferred.

Treatment
unresolved
Rate application
special rate required
Rate class
unresolved
Taxable base
only enumerated services taxable generic professional services not converted to a taxable result
Local interaction
unresolved
Sourcing
unresolved
Evidence required
service identity against enumerated taxable service list
Effective-window status
enumerated service list verified generic disposition withheld
Runtime boundary
enumerated service matrix resolver required

Before operational use: complete enumerated service boundary review; independent review

State authority research source

personal servicespecial

Research observation — independent review required

Laundry and dry cleaning services are enumerated taxable services subject to the six percent state rate plus applicable local taxes.

Identity or conditions: subtype: laundry and dry cleaning service

Treatment
included in base
Rate application
special rate required
Rate class
special
State rate
6%
Taxable base
gross proceeds from laundry dry cleaning dyeing and pressing services
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
service identity and gross proceeds
Effective-window status
current treatment verified start not pinned
Runtime boundary
enumerated service identity resolver required

Before operational use: pin coin-operated and self-service boundaries; independent review

State authority research source

admissionunresolved

Research observation — independent review required

Admissions in South Carolina are subject to a separate admissions license tax regime under Title 12 Chapter 21 rather than the sales and use tax chapter, and that seller-liability regime is preserved as unresolved rather than flattened into a sales tax rate.

Treatment
unresolved
Rate application
special rate required
Rate class
unresolved
Taxable base
admissions subject to separate admissions license tax regime not reconciled into sales tax
Local interaction
unresolved
Sourcing
unresolved
Evidence required
admission charge identity and admissions tax regime facts
Effective-window status
separate regime identified reconciliation required
Runtime boundary
admissions license tax regime must not be flattened into sales tax

Before operational use: pin admissions license tax authority and rates; encode regime boundary against sales tax; independent review

State authority research source

alcoholunresolved

Research observation — independent review required

Packaged alcohol is taxable tangible personal property, but South Carolina imposes separate alcoholic beverage excises including a liquor by the drink tax whose interaction with the sales tax base is not resolved by the pinned manual, so alcohol treatment remains unresolved rather than served as ordinary.

Treatment
unresolved
Rate application
special rate required
Rate class
unresolved
Taxable base
retail alcohol taxable as tpp but on premises liquor drink excise interaction unresolved
Local interaction
unresolved
Sourcing
unresolved
Evidence required
alcohol sale context and applicable excise regime facts
Effective-window status
sales tax treatment and separate excise interaction require reconciliation
Runtime boundary
alcohol excise versus sales tax component resolver required

Before operational use: pin alcoholic beverage excise authority; encode on-premises versus packaged sale contexts; independent review

State authority research source

05

A temporary rule is still a real rule

South Carolina's annual exemption period covers qualifying clothing, school supplies, computers, and selected related items without a general price cap.

Holiday logic must check the event window, item definition, price cap, transaction timing, local participation, exchanges, and rain checks—not simply turn off tax for an entire state.

06

Working with ST-3

The principal repository-tracked return is ST-3. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.

How to file South Carolina sales tax: 2026 due dates, frequencies, and forms →

Tracked form version
Rev. 3/31/23
Paper filing posture
taxpayer specific
Account data required
state tax account number, filing frequency
Repository-verified workflow outputs
Worksheet for portal entry
07

Collected by a marketplace does not mean invisible

Facilitator-collected sales are generally excluded from the seller's return when the state's evidence and certification requirements are satisfied.

Seller registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately. Prophit keeps those facts attached to the return treatment instead of dropping marketplace transactions from the record.

08

South Carolina Resale Certificate (ST-8A)

The repository tracks South Carolina Resale Certificate (ST-8A). Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.

Certificates are evidence, not a blanket switch

A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population, then monitored for expiration or changed facts.

09

State-specific knowledge, carried into the workflow

Prophit currently structures South Carolina transaction data for worksheet for portal entry. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.

See how Prophit.ai compares to other options in the sales tax software buyer's guide.

Research coverageInventory tracked43 treatment records across 26 product families
Jurisdiction logicEvidence-gatedState, local, sourcing, and special-regime facts require current situs evidence
Workflow outputAvailableWorksheet for portal entry
Direct transmissionAuthority-gatedNot represented by this public guide as authorized or available

Product availability varies by jurisdiction and customer configuration. Workflow support does not by itself establish registration, filing authority, credentials, agency acceptance, or tax advice.

10

Start with the authority

This guide is grounded in the repository's reviewed filing, marketplace, certificate, and tax-authority records. Rules change; confirm the current source and effective period before acting.

Reviewed and current as of August 22, 2026

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