South Carolina Sales Tax Guide & Nexus Calculator (2026)

South Carolina has a 6% state rate and takes a partial taxability position on digital goods — SaaS is generally not taxable, but downloaded software and some digital products may be. South Carolina is an SST member state with moderate local rates added at the county level.

Quick Reference

Criterion	Detail
State Rate	6%
Economic Nexus Threshold	$100,000 gross sales (rolling 12 months)
Transaction Threshold	None
Digital Goods / SaaS	Partially taxable
Typical Filing Frequency	Quarterly
SST Member	Yes
Registration Portal	mydorway.dor.sc.gov

Economic Nexus

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Gross Revenue (USD)

$

Total Transactions (not required)

Enter your trailing 12-month revenue to calculate nexus status.

For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026

South Carolina’s economic nexus threshold is $100,000 in gross sales into South Carolina in the current or prior 12-month period. Once exceeded, registration and collection are required.

Marketplace-facilitated sales count toward the threshold. South Carolina eliminated its 200-transaction alternative threshold before 2025.

Tax Rate and Product Taxability

South Carolina’s state rate is 6%. Counties may impose a local option sales tax (LOST) and other levies:

• State: 6%
• County LOST: typically 1%–2%
• Combined in Charleston (Charleston County): 9%
• Combined in Columbia (Richland County): 8%
• Combined in Myrtle Beach (Horry County): 9%

South Carolina caps the sales tax on individual items at $500 in tax (equivalent to $8,333 at 6%) — items above roughly $8,333 are only taxed on the first $8,333 of the sale price. This cap applies to the state portion; verify whether county taxes have the same cap.

Product Categories

Taxable: Tangible personal property, most retail goods, prepared food.

Exempt: Prescription drugs, most groceries (food for home consumption is exempt), qualifying agricultural inputs, manufacturing equipment.

Digital Goods and SaaS

South Carolina takes a partial taxability approach to digital goods:

Not taxable (generally):

• SaaS — South Carolina has not enacted legislation broadly taxing remotely accessed software. The DOR’s general position is that SaaS does not constitute a taxable sale of tangible personal property
• Online subscriptions to digital services — generally not taxable
• Streaming — generally not taxable

Taxable or potentially taxable:

• Downloaded software — South Carolina has treated the electronic delivery of prewritten software (where a permanent copy is delivered) as taxable in some contexts. If your product involves delivering a downloadable file to the customer, verify current DOR guidance
• Canned (prewritten) software — taxable in any delivery form that involves transfer of a tangible or electronically deliverable copy

For most pure SaaS businesses, South Carolina is generally not a taxable state. Verify your specific delivery model against current DOR guidance if your product has both SaaS and downloadable components.

Registration

South Carolina is an SST member state. Register through the SSTRS at streamlinedsalestax.org for multi-state coverage including South Carolina.

For South Carolina-only registration:

1. Go to MyDORWAY: mydorway.dor.sc.gov
2. Create an account and register for a Retail License
3. Provide EIN and business details
4. You will receive a South Carolina Retail License number

South Carolina charges a $50 one-time fee for the Retail License at time of registration.

Foreign Sellers

South Carolina accepts foreign business registrations. A US EIN is required.

Filing Frequency and Deadlines

Annual Tax Liability	Filing Frequency
Less than $100/month	Annual
$100–$1,000/month	Quarterly
More than $1,000/month	Monthly

Quarterly due dates: Returns are due by the 20th of the month following the quarter end (April 20, July 20, October 20, January 20).

Returns are filed through MyDORWAY.

Compliance Notes

$50 retail license fee: South Carolina charges a one-time $50 registration fee — note this when setting up registrations.

Sales tax cap: South Carolina’s $500 per-item tax cap reduces the effective rate on high-value individual items (above ~$8,333). Configure this correctly for luxury goods.

SaaS sellers: South Carolina’s non-taxable SaaS position generally means no collection obligation for pure digital subscription businesses.

SST member: Use the SSTRS for multi-state registration covering South Carolina.

Amazon FBA: Amazon operates fulfillment centers in South Carolina. FBA inventory creates physical nexus immediately.

Related Guides

• US Sales Tax Overview
• State Sales Tax Index — All 50 States
• Stripe Tax for Digital Goods and SaaS
• Foreign Sellers Guide to US Sales Tax
• US Sales Tax Compliance Checklist