South Carolina state sales tax rate
The base state sales tax rate in South Carolina is 6.00%. State 6%; combined 6-9% with local option.
Average local tax adds approximately 1.46%, bringing the typical combined rate to about 7.46%.
Do services need sales tax in South Carolina?
Generally no — South Carolina taxes the sale of tangible personal property, not most services. Some specific services (typically utilities, accommodations, and certain repairs) are taxable. Verify your service category with the South Carolina Department of Revenue.
Common exemptions
- Most professional services
- Custom software development
- Personal services
State rate
6.00%
Services
Generally exempt
Avg local add
1.46%