Southeast · SC
South Carolina Sales Tax Guide
State sales and use tax plus local-option taxes
What people ask about South Carolina sales tax
Does South Carolina have a statewide sales tax?
State sales and use tax plus local-option taxes 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.
What sales tax rate and sourcing rules matter in South Carolina?
The state rate is 6%, with local-option additions. Maximum-tax rules apply to specified high-value items rather than the ordinary combined rate.
What South Carolina sales tax return or form is used?
The principal repository-tracked return is ST-3. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.
How are marketplace sales reported in South Carolina?
Facilitator-collected sales are generally excluded from the seller's return when the state's evidence and certification requirements are satisfied.
What resale or exemption certificate applies in South Carolina?
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.
Does South Carolina have a sales tax holiday?
South Carolina's annual exemption period covers qualifying clothing, school supplies, computers, and selected related items without a general price cap.
What special sales tax rates or excise layers apply in South Carolina?
No separately verified special-rate category is published in the current member-state register for this jurisdiction. Product-specific research observations remain available below.
How can prewritten software tax treatment vary in South Carolina?
The corpus contains 2 prewritten software observations and does not support one unconditional yes-or-no answer. It records 1 excluded from base, 1 included in base. Representative condition-specific observations include: when subtype: tangible medium delivery: included in base at 6%; when subtype: electronic delivery no tangible component: excluded from base at 0%. Review the full records and cited authority for the exact product identity, transaction facts, effective date, and local treatment before use.
What does the South Carolina research say about digital audio visual?
The corpus contains one digital audio visual observation under these researched conditions: subtype: streaming service. The research observation says the observed treatment is included in base; with special rate required; a 6% state rate; local interaction: ordinary local stack; sourcing: special. Streaming services for television programs, movies, music, and similar content are taxable communications services at the six percent state rate. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.
What does the South Carolina research say about prepared food?
The corpus contains one prepared food observation. The research observation says the observed treatment is included in base; with special rate required; a 6% state rate; local interaction: product specific local; sourcing: standard situs. 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. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.
How South Carolina's tax 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.
Rates and sourcing
The state rate is 6%, with local-option additions. Maximum-tax rules apply to specified high-value items rather than the ordinary combined rate.
Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding should not silently substitute for the jurisdiction rule that controls the transaction.
Product and transaction wrinkles
Product identity should be established before a rate is selected. Examples 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 examples are not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.
Product-treatment research coverage
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.
43 treatment records across 26 product families.
Examples of researched product families
- vehicle
- lodging
- telecommunications
- utilities energy
- clothing
- custom software
Explore all 43 South Carolina research records
general tangible personal property
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
general tangible personal property
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
general tangible personal property
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
grocery
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
prepared food
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
lodging
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
lodging
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
lodging
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
telecommunications
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
telecommunications
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
telecommunications
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
saas
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
saas
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
prewritten software
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
prewritten software
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
custom software
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
custom software
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
digital audio visual
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
digital book
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
prescription drug human
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
insulin
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
durable medical equipment
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
durable medical equipment
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
prosthetic device
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
utilities energy
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
utilities energy
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
utilities energy
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
manufacturing input
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
manufacturing input
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
resale
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
vehicle
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
vehicle
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
vehicle
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
vehicle
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
rental
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
clothing
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
clothing
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
school supply
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
computer
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
professional service
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
personal service
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
admission
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
alcohol
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
Sales-tax holiday research
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.
Returns and filing workflows
The principal repository-tracked return is ST-3. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.
- 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
Marketplace-facilitated sales
Facilitator-collected sales are generally excluded from the seller's return when the state's evidence and certification requirements are satisfied.
Registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately.
Exemption documentation
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.
A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population.
How Prophit supports the work
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.
- Research coverage — Inventory tracked: 43 treatment records across 26 product families
- Jurisdiction logic — Evidence-gated: State, local, sourcing, and special-regime facts require current situs evidence
- Workflow output — Available: Worksheet for portal entry
- Direct transmission — Authority-gated: Not represented by this public guide as authorized or available
Product availability varies by jurisdiction and customer configuration. Workflow support does not establish registration, filing authority, credentials, agency acceptance, or tax advice.
Official and reviewed sources
Rules change. Confirm the current source and effective period before acting.