South Carolina Sales Tax for Businesses: 6% State, Up to 9% Local, and 2026 County Changes

If you sell taxable goods in South Carolina, you collect the 6% state sales tax plus any local sales tax that applies where the sale happens. That local layer is why an sc sales tax rate 2026 lookup can give different answers from one address to the next, sometimes only a few miles apart. This guide covers the state rate, how county taxes stack on top of it, the recent county changes, and how to register and file with the South Carolina Department of Revenue (SCDOR).

Informational content, not legal or tax advice. Rates and rules change, and the rate for your exact address is what counts. Talk with a qualified CPA or tax attorney before you act on anything here, especially if you sell across state lines, sell vehicles or lodging, or have an unusual tax situation.

The South Carolina state sales tax rate

The state sales tax rate is 6%. It applies to most retail sales of tangible personal property across the state, and every taxable sale carries it. Local taxes are added on top, so 6% is the starting point, not the full number you charge. Sellers of tangible goods must hold a Retail License from SCDOR before they begin selling. The steps are covered in the filing section below.

How local taxes bring the total to 6% to 9%

Counties can ask voters to approve local sales taxes for purposes such as capital projects, local option, school districts, transportation, tourism development, and other uses. Each approved tax stacks on the 6% state rate, so the combined rate runs from 6% to 9% depending on location. Local taxes can also apply to only part of a county, which means the county name alone may not give you the right rate.

For example, a $100 taxable sale in Greenville County at a 6% combined rate carries $6.00 in tax. The same sale in Charleston County at 9% carries $9.00.

Combined rate	Where it applies
9%	Berkeley, Charleston, and Jasper counties; inside the Myrtle Beach city limits
8%	Rest of Horry County (outside the Myrtle Beach city limits); Williamsburg County (from May 1, 2026)
7%	Georgetown County; Clarendon County
6%	Beaufort, Greenville, and Oconee counties

Counties not listed here can fall anywhere in the 6% to 9% range. Before you set a price or program a point-of-sale system, check the exact address on the district map from the Revenue and Fiscal Affairs Office (RFA).

Recent county changes, including the 2026 update

Effective date	Change
March 1, 2025	Beaufort County drops from 7% to 6%
May 1, 2025	Jasper County at 9%; Georgetown County at 7%
July 1, 2025	Clarendon County at 7%
May 1, 2026	Williamsburg County rises to 8%

Williamsburg is the only 2026 change in this list. Local rates change when voters approve or retire a tax, so a rate you looked up last year may be out of date. Check your county's current rate before each filing period and any time you update your point-of-sale settings.

Sales tax in Charleston, Greenville, Myrtle Beach, and Columbia

Most owners searching this topic operate in one of four markets. Here is what applies in each.

Charleston sales tax

Charleston County's combined rate is 9%, the same top rate that applies in Berkeley and Jasper counties. A business in Charleston, North Charleston, or Mount Pleasant should plan on 9% for taxable sales in the county. Confirm the exact address on RFA's district map before you set the rate, since the map shows the rate for each location. That check matters most for any charleston sc sales tax question where the sale or delivery point sits near a county line.

Greenville sc sales tax

Greenville County's combined rate is 6%, the same as the state rate alone, which makes it one of the lower-rate markets in the state. Check the exact address on the RFA map before you set your rate, because the combined figure is only as reliable as the address it is applied to.

Myrtle Beach sales tax

Inside the Myrtle Beach city limits, the combined rate is 9%. In the rest of Horry County, it is 8%. A $200 taxable sale carries $18.00 in tax inside the city and $16.00 elsewhere in Horry County. Both rates apply within one county, so the city boundary decides which one you charge. Look up each location on the RFA map rather than assuming the city rate applies everywhere in the area. Lodging rules are covered below.

Columbia sc sales tax

Columbia is in Richland County. This guide does not state a Richland County combined rate, so look up the exact address in RFA's district map and confirm with SCDOR before you collect tax from customers in Columbia or elsewhere in the county.

Lodging, groceries, vehicles, and boats

Lodging. Lodging is taxed at the 5% sales tax plus a 2% state accommodations tax. Confirm with SCDOR whether any local tax also applies at your property's address.

Groceries. Unprepared groceries are exempt from the 6% state tax, but local sales taxes still apply to them in counties that levy those taxes.

Vehicles, boats, and RVs. South Carolina applies a maximum tax amount to these high-priced items. Because of that cap, the tax on a vehicle, boat, or RV may not equal the percentage rate times the price. Confirm the cap and how local taxes apply with SCDOR before you quote a price.

South Carolina use tax: when you owe tax without a sales tax charge

South Carolina use tax covers taxable items your business buys for use, storage, or consumption in the state when the seller did not charge South Carolina sales tax. A common case is equipment or supplies bought from an out-of-state vendor that does not collect South Carolina tax. The obligation is yours as the buyer. Report it on your SCDOR sales tax filing, and confirm the rate and reporting line with SCDOR, since the rate for your location controls the amount.

South Carolina sales tax filing: registration and steps

1. Get a Retail License. Sellers of tangible goods need a Retail License from SCDOR. It is a one time, nonrefundable $50 fee per location, applied for through the Business Tax Application on MyDORWAY. Start at the SCDOR retail license page.
2. Set your rate by address. Check each location on the RFA district map and program the combined rate for that address.
3. Collect and track tax by location. Keep records that show the rate and location for each taxable sale, so your return can be reconciled later.
4. File and pay on your assigned schedule. SCDOR assigns your filing frequency. Check it in your MyDORWAY account, since it sets when each return is due. Confirm exact due dates with SCDOR.
5. Report use tax on the same return when it applies to your purchases.

Local licenses and other registrations to check

Sales tax registration is only part of the picture. South Carolina has no statewide general business license, and Secretary of State registration is not a business license. Other items to check:

• Local business licenses. Most cities and nine counties levy local business license taxes: Beaufort, Charleston, Dorchester, Horry, Jasper, Marion, Orangeburg, Richland, and Sumter. The license year runs May 1 to April 30, and licenses are due April 30. Renew at localblrenewal.com.
• Retail food permits. The South Carolina Department of Agriculture issues retail food permits, not DHEC.
• Contractor licenses. Commercial contractor licenses start at work above $10,000. Residential specialty registration starts above $500.
• DBA names. South Carolina has no state DBA filing. Record a trade name with your county or municipality, typically on your local business license.
• LLC annual reports. A standard LLC files no annual report with the Secretary of State. Check your entity filings through Business Entities Online.

When to bring in a professional

Single-location retailers can usually handle registration and filing themselves once the rate for each address is set. Talk with a CPA if you sell into several counties, run lodging or vehicle sales, make sales to customers across state lines, or find that your filing schedule or use tax position is unclear.

Before you file, check the address on the RFA district map, confirm your filing schedule in MyDORWAY, and visit dor.sc.gov for current forms. This guide is informational content, not legal or tax advice.