South Carolina sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 6% |
| Local rates | Average 1.49%, highest 3.00% |
| Average combined rate | 7.49% |
| Groceries | No state tax; some local taxUnprepared food has been exempt from the 6% state tax since 2007. Local taxes apply unless the specific local tax exempts food. |
| Prescription drugs | ExemptPrescription medicines are exempt from state and local sales tax. |
| Clothing | Taxed (August tax-free weekend)Clothing is taxed, except during the August tax-free weekend (7 to 9 August in 2026), which had no price cap. |
Local averages are population-weighted figures from the Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026). They are a guide, not the rate at any one address. For the exact rate where you buy, use the SCDOR local sales taxes (rate charts and address map).
Worked examples
A $650 refrigerator in a 9% county
| Rate | 6% state + 3% local = 9% |
|---|---|
| Price before tax | $650.00 |
| Sales tax | $58.50 |
| Total | $708.50 |
Working: $650.00 × 9% = $58.50. This uses the highest local rate in the state. In a county with only the 1% local option tax, the same fridge would be taxed at 7%.
Working back from a $107.49 total at the 7.49% average
| Rate | 6% state + 1.49% local = 7.49% |
|---|---|
| Price before tax | $100.00 |
| Sales tax | $7.49 |
| Total | $107.49 |
Working back: $107.49 ÷ 1.0749 = $100.00, so the tax was $7.49. Dividing by 1.0749 shows a $100 price. Enter your county rate instead of the average for a real receipt.
Local taxes and food
Counties in South Carolina can levy several 1% local taxes, each for a purpose: a local option tax, capital projects, school districts, transportation and tourism development. Local rates reach 3%, and the Department of Revenue publishes rate charts by county and municipality plus an address map. Groceries are a little complicated: unprepared food is exempt from the 6% state tax, and some local taxes, such as capital projects, education capital improvement and certain transportation taxes, also exempt it, while others still apply.
Tax-free weekend and the senior rate
South Carolina's tax-free weekend runs in early August; in 2026 it was 7 to 9 August. It covered clothing, footwear, school supplies, computers and some bed and bath items with no price cap, but not items bought for business use. Separately, shoppers who are 85 or older pay a 5% state rate instead of 6% on their purchases, though local taxes still apply in full; the store may ask for proof of age.
South Carolina vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| South Carolina | 6% | 7.49% | No state tax; some local tax |
| North Carolina | 4.75% | 7.10% | 2% local food rate |
| Georgia | 4% | 7.56% | No state tax; local tax applies |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.