South Carolina State Sales Tax
Sales Tax Rate
Base Rate: 6.000%
With Local Rate: 6.000%-7.000%
South Carolina Sales Tax Facts
Is South Carolina a destination or origin based state? Destination
Is South Carolina a SST Certified State? No
Are zero file returns required in South Carolina ? Yes
Is shipping taxable in South Carolina? Yes
South Carolina Nexus Information
Triggers for Nexus
Independent contractors or representatives
Does Amazon Have Warehousing in South Carolina?
South Carolina Filing Dates
January collections – February 20
February collections – March 20
March collections – April 20
April collections – May 20
May collections – June 22
June collections – July 20
July collections – August 20
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 20
Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – January 20
Other South Carolina Sales Tax Information
Filing Requirements: There are a variety of electronic options for filing in South Carolina:
- Sales EDI/EFT — Here you would utilize purchased/downloaded software to both file and pay your sales and use tax electronically.
- ESales — Filing/payment application for free through the Department of Revenue.
- Business Telefile — Here you can file your zero gross proceeds sales and use tax returns over the telephone.
You are also able to file your returns via paper. The necessary forms and schedules are listed below in “What You Will Need”.
What Will You Need: To file online, you will need you 9-digit Retail License number or Use Tax Registration number as well as your username and password that you will create upon your first logon attempt.