Home/Sales Tax/SC

South Carolina

Sales Tax Rules

6%
State Rate
9%
Max Combined
Taxable
SaaS
$100k
Nexus Threshold

Full Tax Details

State Sales Tax Rate6%
Max Combined Rate9%
Economic Nexus (Sales)$100,000
Economic Nexus (Transactions)N/A
SaaS TaxableYes
Digital Goods TaxableYes
Groceries ExemptYes
Clothing ExemptNo
Filing FrequencyMonthly or Quarterly
Online FilingAvailable

SaaS Tax Details

SaaS is taxable as a communication service.

Grocery Details

Unprepared food is exempt from the 6% state tax; local taxes still apply.

Official Source

South Carolina Department of Revenue

View Official Site →

Last verified: 2026-03-26 · Always confirm current rates with your tax advisor before filing.