South Carolina Sales Tax Guide for E-Commerce Retailers
Fast Facts About South Carolina Sales Tax
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South Carolina state sales tax rate |
6% |
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Does South Carolina have local sales tax rates? |
Yes |
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South Carolina taxing authority |
Department of Revenue |
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South Carolina sales tax questions phone number |
803-898-5000 |
Am I required to collect sales tax in South Carolina?
Businesses that have an employee, location (including inventory in a warehouse), or who do other business in the state are required to register for a sales tax permit and collect sales tax from buyers in South Carolina.
E-commerce businesses with economic nexus in South Carolina are also required to register and collect.
You have economic nexus in South Carolina if you made more than $100,000 in sales to buyers in South Carolina in the previous or current calendar year.
How to Register for a South Carolina Sales Tax Permit
Register for a South Carolina sales tax permit online at the South Carolina Department of Revenue.
Need help? Contact us for help with your South Carolina sales tax registration.
How to Collect South Carolina Sales Tax
South Carolina is a destination-based sales tax state. This means e-commerce sellers are required to collect the sales tax rate at their buyer’s ship-to address.
For example, if you live and run your business in Spartanburg, SC but make a sale to a buyer in Hilton Head, SC, you would charge the Hilton Head sales tax rate to your buyer.
Learn more about origin and destination-based sales tax sourcing here.
Learn more about how to collect the right amount of state plus local sales tax here.
Is shipping taxable in South Carolina?
Yes, the amount you charge your customer for shipping is subject to South Carolina sales tax. But, in general, if the item isn’t taxable, then the shipping is also not taxable, even in states where shipping is otherwise taxable.
South Carolina Sales Tax Due Dates
In South Carolina, sales tax is due by the 20th day of the month after the filing period ends. For example, sales tax for the month of December 2024 (or the quarter of Oct-Dec 2024) would be due by January 20th, 2025.
If a sales tax due date falls on a weekend or holiday, it is due the next business day.
How to File Sales Tax in South Carolina
When your South Carolina sales tax due date rolls around, you can either file yourself online or let a partner like HOST take this onerous task off your plate.
Learn more about handing off your sales tax filings to HOST here!