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South Carolina sales tax guide and calculator for businesses

Statewide sales tax rate

6%


Economic Sales Threshold

$100,000


Transactions Threshold

Website

Department of Revenue


Tax Line

803-898-5000

South Carolina Sales Tax Calculator


Rates are for reference only; may not include all information needed for filing. Try the API demo or contact Sales for filing-ready details.

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Navigating South Carolina’s sales tax guidelines

Businesses and remote sellers may wonder if they need to collect sales tax in South Carolina. What is your sales tax filing obligation when you sell to buyers in the state?  Many states determine sales tax filing and payment remittance obligations based on whether or not a business or seller has nexus. Businesses with a physical presence (and that do not hold an exempt status) must collect sales tax on goods and remit tax payments with the state of South Carolina. In addition, businesses and sellers located outside of the state also may need to collect sales tax if they meet specific criteria based on annual sales thresholds. 

Ensure your business remains tax compliant in South Carolina and use TaxJar’s sales tax guide to learn more about economic nexus thresholds, filing obligations, and payment remittance. Businesses can also estimate their potential sales tax liability by using TaxJar’s online sales tax calculator.


Do you need to collect sales tax in South Carolina?

Businesses and remote sellers  need to collect sales and use tax in South Carolina if they  have either a physical or economic nexus in the state.  A business has a physical nexus when it has a tangible presence or activity in a state. However, economic nexus is based on whether or not a business has met the economic threshold requirements for total revenue or sales in the state.


Do you have physical nexus in South Carolina?

South Carolina considers a seller or business to have physical nexus if they meet any of these requirements: 

  • An office or place of business, or a physical presence in the state
  • An employee present in South Carolina
  • Goods in a South Carolina-based warehouse
  • Ownership of real or personal property in the state
  • Delivery of merchandise in South Carolina in vehicles owned by the taxpayer
  • Independent contractors or other representatives in South Carolina

The South Carolina Department of Revenue provides additional context about what constitutes sales tax nexus in South Carolina.

 


Do you have economic nexus in South Carolina?

Effective November 1, 2018, South Carolina considers vendors who make more than $100,000 in sales annually in the previous or current calendar year to have economic nexus.  These vendors must collect sales tax from buyers in the state. The South Carolina Revenue Ruling #18-14 details economic nexus guidelines for remote sellers. 


Is what you’re selling taxable?

Many services are taxable in South Carolina. Most tangible personal property is taxable in South Carolina, with a few exceptions. These sales tax exemptions include certain groceries, prescription medicine and medical devices, and machinery and chemicals used in research and development.


Is SaaS taxable in South Carolina?

SaaS is considered a taxable service in South Carolina, as are other charges to access a website.


How to get a sales tax permit in South Carolina

A retail license can be obtained online, through the mail, or in person. Or visit our registration page to request for TaxJar to manage your South Carolina registration.

Online: Visit the South Carolina’s My DORWAY Service.

Mail: Complete Form SCDOR-111  and mail it to:

SC Department of Revenue

Registration Unit

Columbia, SC 29214-0140

Apply in-person at these locations: 

Charleston Service Center

1 Southpark Circle

Suite 100

Charleston, S.C. 29407

Phone: 843-852-3600

Fax: 843-556-1780

Columbia Main Office

300A Outlet Pointe Boulevard

Columbia, S.C. 29210

P.O. Box 125

Columbia, S.C. 29214

Phone: 803-898-5000

Fax: 803-898-5822

Florence Service Center

1452 West Evans Street

P.O. Box 5418

Florence, S.C. 29502

Phone: 843-661-4850

Fax: 843-662-4876

Greenville Service Center

545 North Pleasantburg Drive, Suite 300

Greenville, SC 29607

Phone: 864-241-1200

Fax: 864-232-5008

Myrtle Beach Service Center

1330 Howard Parkway

P.O. Box 30427

Myrtle Beach, S.C. 29588

Phone: 843-839-2960

Fax: 843-839-2964

Rock Hill Service Center

454 South Anderson Road

Business and Technology Center

Suite 202

P.O. Box 12099

Rock Hill, S.C. 29731

Phone: 803-324-7641

Fax: 803-324-8289

Businesses must submit the following information to register for a sales tax permit in South Carolina:

  • Owner, partnership, corporate charter name
  • Physical location
  • Mailing address
  • Type of business
  • Type of ownership
  • Names of business owner, partners, officers, and members

South Carolina charges a  $50.00 fee to register for a sales tax permit. Other business registration fees may apply. 


Collecting sales Ttx

South Carolina is a destination-based sales tax state. If your business is based in South Carolina, collect sales tax at the rate at your buyer’s location. The South Carolina sales tax rate is 6%. You can look up your local sales tax rate with TaxJar’s Sales Tax Calculator.

Should you collect sales tax on shipping charges in South Carolina?

If you charge for shipping as part of an order, shipping charges to South Carolina buyers are taxable. TaxJar offers additional insights about sales tax on shipping in South Carolina.


When are returns due?

When you file and pay South Carolina sales tax depends on your assigned filing frequency and your state’s due dates.

How often will you file sales tax returns in South Carolina?

States assign you a filing frequency when you register for your sales tax permit. In most states, how often you file sales tax is based on the amount of sales tax you collect from buyers in the state.

In South Carolina, you will be required to file and remit sales tax either monthly, quarterly, or annually. South Carolina sales tax returns are always due the 20th of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.


Filing sales tax

Businesses and remote sellers need to follow these simple steps to file sales tax in South Carolina: 

  1. Calculate how much sales tax you owe
  2. File a sales tax return
  3. Make a payment

How to calculate how much sales tax you owe in South Carolina

Calculating how much sales tax you should remit to the state of South Carolina is easy with TaxJar’s South Carolina sales tax report. Connect the channels through which you sell – including Amazon, eBay, Shopify, Square and more – and we’ll calculate exactly how much sales tax you collected. All the information you need to file your South Carolina sales tax return will be waiting for you in TaxJar.

How to file and pay sales tax in South Carolina

You have two options for filing and paying your South Carolina sales tax:

  • File online at the South Carolina Department of Revenue. You can remit your payment through their online system. Use TaxJar’s step-by-step guide to filing your South Carolina sales tax return.
  • AutoFile – Let TaxJar file your sales tax for you. We take care of the payments, too. You’ll never have to worry about spreadsheets, calculations or filling out complex sales tax returns.



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