Sales Tax Rules
South Carolina imposes a state sales tax rate of 6%, with a maximum combined rate (state plus local) of 9% when local taxes are added. Economic nexus is triggered at $100,000 in sales — meaning out-of-state businesses that exceed this threshold must collect and remit South Carolina sales tax. SaaS and digital software products are taxable in South Carolina. Groceries are exempt from state sales tax.
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.
What is the sales tax rate in South Carolina?
South Carolina's state sales tax rate is 6%. When local taxes are added, the maximum combined rate can reach 9%. The actual rate you pay depends on the county and city where the purchase is made.
What is the economic nexus threshold in South Carolina?
South Carolina requires out-of-state businesses to collect sales tax once they exceed $100,000 in sales in a calendar year. Once nexus is established, the business must register, collect, and remit South Carolina sales tax.
Is SaaS taxable in South Carolina?
Yes. South Carolina considers SaaS (Software as a Service) taxable. Businesses selling SaaS products to South Carolina customers must collect sales tax. SaaS is taxable as a communication service.
Are groceries taxed in South Carolina?
Groceries are generally exempt from sales tax in South Carolina. Unprepared food is exempt from the 6% state tax; local taxes still apply.
Are digital goods taxable in South Carolina?
Yes. South Carolina taxes digital goods including downloaded software, music, movies, and e-books. Businesses selling digital products to South Carolina customers should collect sales tax.
Are clothing items exempt from sales tax in South Carolina?
Clothing is subject to sales tax in South Carolina at the standard state rate.
How often do I need to file sales tax in South Carolina?
South Carolina requires sales tax filing on a Monthly or Quarterly. Online filing is available through the official Department of Revenue portal.
Automate South Carolina Sales Tax Compliance — Partner Services
Managing sales tax across multiple states is complex. These tools automate registration, calculation, filing, and remittance so you stay compliant without the headache.
Sponsored. DataTactic may earn a referral fee from these partners. This does not affect our data or editorial content.
Official Source
South Carolina Department of Revenue
Last verified: 2026-03-26 · Always confirm current rates with your tax advisor before filing.