The South Carolina (SC) state sales tax rate is currently 6%, ranking 16th-highest in the U.S. Depending on local municipalities, the total tax rate can be as high as 9%. The average local rate is 1.43%. The average combined tax rate is 7.43%, ranking 17th in the US.

Local taxes apply to both intra-state and inter-state transactions.

The use tax applies to purchases of tangible personal property from out-of-state retailers for use, storage or consumption in South Carolina.

In South Carolina, unprepared food is exempt from state sales tax but may subject to local tax. Prescription drugs, prosthetic devices sold by prescription, and dental prosthetic devices are exempt from sales tax.

During annual Back-to-School Sales Tax Holiday (Aug 3-5, 2018), clothing, accessories, shoes, school supplies, backpacks, and computers are exempt from the state sales tax and any applicable local taxes.