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South Carolina sales tax rates by ZIP code
Local option and capital project taxes apply.
Counts and the combined rate range are drawn from our October 2026 file. Rates change monthly.
What you actually have to charge in South Carolina
Local jurisdictions add their own rate on top, so the rate you must actually charge is almost never the state rate.
- State base rate6%
- Local taxesYes — city, county and/or special district rates apply on top
- ShippingTaxable either way — separate or combined with handling
- Taxing jurisdictions we track73
- ZIP codes with more than one rate108 of 534 (20%) — a single rate per ZIP code would be wrong for these
- Update frequencyMonthly, delivered two business days before the month begins
See the SC data before you buy. Every edition has a free sample file cut from our October 2026 file, with the full state, county, city and district breakdown exactly as it ships, including 30 SC rows.
What's in the South Carolina rate file
South Carolina data ships inside every edition — we do not sell single-state files. Each row carries the ZIP code, county and city name, the rate at each jurisdiction level, the combined total, and whether shipping is taxable. The higher editions add district reporting codes, FIPS codes, effective dates and sales tax holiday windows.
Research
Official South Carolina sales tax resources
Every link below goes to an official South Carolina government source, not to us. The state is always the authority — our file is how you avoid checking it by hand every month.
- South Carolina Department of RevenueThe agency that administers sales tax in South Carolina (opens in a new tab)
- Sales & use tax sectionRules, guidance and forms straight from the agency (opens in a new tab)
- Downloadable rate tablesThe state's own rate and boundary files (opens in a new tab)
- Local & municipal taxHow cities and counties handle their share (opens in a new tab)
- Register for a permitApply for a sales tax licence or permit (opens in a new tab)
- File and payThe state's online filing and payment portal (opens in a new tab)
- Sales tax holidayDates and qualifying items (opens in a new tab)
How local tax works in South Carolina. Local taxes are voter-approved by county but state-collected. SCDOR collects them on the same return and distributes proceeds back to local jurisdictions.
Worth knowing. Unusual for the number of distinct local tax types layered on the 6% state rate — Local Option, Capital Projects, School District, Transportation, Education Capital Improvement, Green Space, Tourism Development and Catawba Tribal — each with its own base. Some exempt unprepared food while others do not.
Questions
South Carolina sales tax questions
What is the sales tax rate in South Carolina?
The statewide base rate is 6%. Local jurisdictions add their own rate on top, so the rate you must actually charge is almost never the state rate.
Is shipping taxable in South Carolina?
Generally yes. In South Carolina a delivery charge is taxable whether you bill it on its own or roll it in with handling.
That distinction catches people out, which is why our file carries both flags — TAX_SHIPPING_ALONE and TAX_SHIPPING_AND_HANDLING_TOGETHER — on every row, for the specific jurisdiction. Your system doesn't have to encode the rule.
How many sales tax jurisdictions are there in South Carolina?
We track 73 bodies that actually levy a sales tax in South Carolina — 32 counties and 41 special districts — across 534 SC ZIP codes. We count a county, city or district only where it charges something, not merely because it appears in the file.
Where can I download South Carolina sales tax rates?
Every Sales Tax Systems edition includes South Carolina along with the other 49 states, DC and Canada — we do not sell state-by-state files. Download a free sample to see the format and the SC rows in it.
Sales tax rates in other states
South Carolina is one state. The file covers all of them.
Every edition includes all 50 states, DC and Canada, updated monthly, from $499/year.
See pricing Free sample