What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective October 1, 2015 (per SC IL #15-12)?

Plain-English summary

This Information Letter is a set of three reference charts, effective October 1, 2015, showing the local sales and use taxes the South Carolina Department of Revenue collects and which exemptions apply to each. The charts cover general local taxes collected on behalf of counties, municipalities, and school districts (Chart 1), the Catawba Indian tribal tax (Chart 2), and the municipal local tourism-development sales tax (Chart 3). They do not cover local accommodations taxes or prepared-meals (hospitality) taxes, which counties and municipalities collect directly. This letter supersedes SC Information Letter #15-3.

The October 1, 2015 edition reflects a Chester County change: its current 1% Capital Projects Tax expires September 30, 2015, and a new 1% Capital Projects Tax becomes effective the next day, October 1, 2015. The new Chester County Capital Projects Tax will now exempt sales of unprepared food.

For the Catawba Indian Reservation, which spans Lancaster and York Counties, the tribal sales and use tax rates are:

• Lancaster County portion: 8% general tangible personal property, 9% accommodations, 2% unprepared food.
• York County portion: 7% general tangible personal property, 8% accommodations, 0% unprepared food.

For maximum-tax items (such as vehicles), the tribal rate is 5% in each county, capped at the § 12-36-2110 maximum tax. The tribal sales tax is collected by the Department; the tribal use tax is collected by the Catawba Indian Tribe.

What this means for you

If you are a retailer collecting local tax

Use the chart for the specific county to confirm which local taxes apply and which exemptions (state exemptions, maximum-tax items, casual excise items, food stamp purchases, unprepared food) apply to each. Watch the October 1, 2015 Chester County Capital Projects Tax re-imposition, which now exempts unprepared food.

If you sell on or deliver to the Catawba Indian Reservation

Apply the tribal rates above rather than the ordinary county local taxes; the specific rate depends on whether the delivery is in the Lancaster or York County portion and on the type of item sold.

Common questions

Q: What changed effective October 1, 2015?
A: an October 1, 2015 change: Chester County's current 1% Capital Projects Tax expires September 30, 2015 and a new 1% Capital Projects Tax becomes effective October 1, 2015, and the new Chester tax will now exempt sales of unprepared food.

Q: What are the Catawba tribal tax rates?
A: In the Lancaster County portion, 8% general TPP / 9% accommodations / 2% unprepared food; in the York County portion, 7% / 8% / 0%. Maximum-tax items are taxed at 5% in each county, capped at the state maximum tax.

Q: Do these charts cover accommodations and prepared-meals taxes?
A: No. Those local taxes are collected directly by the counties or municipalities, not by the Department, and are outside these charts.

Subject

Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL15-12.pdf

Original ruling text

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE
300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 12265, Columbia, South Carolina 29211

SC INFORMATION LETTER #15-12
SUBJECT:

Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax
Chart and Exemption Information
(Sales and Use Tax)

EFFECTIVE DATE:

October 1, 2015

SUPERSEDES:

SC Information Letter #15-3

AUTHORITY:

S. C. Code Ann. Section 12-4-320 (2014)
S. C. Code Ann. Section 1-23-10(4) (2005)
SC Revenue Procedure #09-3

SCOPE:

An Information Letter is a written statement issued to the public to
announce general information useful in complying with the laws
administered by the Department. An Information Letter has no
precedential value.

The South Carolina Code of Laws allows the imposition of various types of local sales and use
taxes. Citizens of a county, depending upon the needs within the county, may impose one or
several local sales and use taxes. Municipal councils, or the citizens of a municipality, may
impose a sales and use tax 1 for tourism development if the municipality is located in a county
from which revenues from the state accommodations tax are at least $14 million in a fiscal year. 2
While most of these local sales and use taxes provide the same exemptions for certain sales and
purchases, there are some differences. Attached are three charts that should provide guidance
concerning the various types of local sales and use taxes collected by the Department of Revenue
and the types of exemptions allowed under each tax.
Please note that these charts only address the general local sales and use taxes collected by the
Department of Revenue on behalf of the counties, municipalities, school districts, and the
Catawba Indian tribal government. They do not address the local taxes imposed on sales of
accommodations 3 or on sales of prepared meals 4 that are collected directly by the counties or
municipalities.
1

This municipal sales and use tax is actually a fee (Local Option Tourism Development Fee) imposed under
Article 9 of Chapter 10, Title 4. For purposes of simplicity, this fee is referred to as a sales and use tax in this
information letter.
2
As of the date of this information letter, only Horry County meets this criterion.
3
Code Sections 6-1-500 through 6-1-570 provide for local accommodations taxes, and Code Sections 6-1-610
through 6-1-660 provide for beach preservation fees.
4
Code Sections 6-1-700 through 6-1-770.

1

Note: This information letter is effective October 1, 2015. The reason for issuing this
information letter is to reflect that Chester County will re-impose its Capital Projects Tax.
The current 1% Capital Projects Tax in Chester County expires September 30, 2015 and a
new 1% Capital Projects Tax becomes effective the next day, on October 1, 2015. The new
1% Capital Projects Tax in Chester County will now exempt sales of unprepared food.
CHART 1: COUNTY SALES AND USE TAXES 5
SALES AND PURCHASES EXEMPT FROM LOCAL SALES AND USE TAXES
COUNTY

TYPE OF
LOCAL SALES
AND
USE TAX AND
EFFECTIVE
DATE

12-36-2120
12-36-2130
STATE
EXEMPTIONS

12-36-2110
EXEMPTION
FOR
MAXIMUM
TAX ITEMS

12-36-1710
EXEMPTION
FOR
CASUAL
EXCISE
ITEMS

EXEMPTION
FOR FOOD
STAMP
PURCHASES

EXEMPTION
FOR
CERTAIN
FOOD SALES

“GRANDFATHER
CLAUSE”
EXEMPTION FOR
CERTAIN
PURCHASES BY
CONTRACTORS

Abbeville

Local Option
5/1/92

Yes

Yes

Yes

Yes

No

Yes

Aiken

Capital Projects
1/1/13

Yes

Yes

No

Yes

Yes

Yes

1 & 26

Ed. Capital Imp.
3/1/15

Yes

Yes

No

Yes

Yes

Yes

1 & 26

Local Option
5/1/92

Yes

Yes

Yes

Yes

No

Yes

5

Capital Projects
5/1/09

Yes

Yes

No

Yes

No

Yes

1&5

Anderson

Ed. Capital Imp.
3/1/15

Yes

Yes

No

Yes

Yes

Yes

1 & 32

Bamberg

Local Option
5/1/92

Yes

Yes

Yes

Yes

No

Yes

29

Capital Projects
5/1/13

Yes

Yes

No

Yes

Yes

Yes

1 & 29

Local Option
5/1/99

Yes

Yes

Yes

Yes

No

Yes

Allendale

Barnwell

Beaufort

6

No Local Sales and Use Tax is Imposed in this County

Berkeley

Calhoun

NOTE

Local Option
5/1/97

Yes

Yes

Yes

Yes

No

Yes

17

Transportation
5/1/09

Yes

Yes

No

Yes

No

Yes

1 & 17

Local Option
5/1/05

Yes

Yes

Yes

Yes

No

Yes

5

“County Sales and Use Taxes” listed in this chart (Chart 1) are imposed county-wide, whether imposed by the
county or one or more school districts.

2

SALES AND PURCHASES EXEMPT FROM LOCAL SALES AND USE TAXES
COUNTY

TYPE OF
LOCAL SALES
AND
USE TAX AND
EFFECTIVE
DATE

12-36-2120
12-36-2130
STATE
EXEMPTIONS

12-36-2110
EXEMPTION
FOR
MAXIMUM
TAX ITEMS

12-36-1710
EXEMPTION
FOR
CASUAL
EXCISE
ITEMS

EXEMPTION
FOR FOOD
STAMP
PURCHASES

EXEMPTION
FOR
CERTAIN
FOOD SALES

“GRANDFATHER
CLAUSE”
EXEMPTION FOR
CERTAIN
PURCHASES BY
CONTRACTORS

NOTE

Charleston

Local Option
7/1/91

Yes

Yes

Yes

Yes

No

Yes

8

Transportation
5/1/05

Yes

Yes

No

Yes

No

Yes

1&8

Ed. Capital Imp.
3/1/11

Yes

Yes

No

Yes

Yes

Yes

1&8

Local Option
5/1/09

Yes

Yes

Yes

Yes

No

Yes

1 & 18

Ed. Capital Imp.
3/1/15

Yes

Yes

No

Yes

Yes

Yes

18

Local Option
5/1/94

Yes

Yes

Yes

Yes

No

Yes

3

Capital Projects
10/1/15

Yes

Yes

No

Yes

Yes

Yes

1&3

Local Option
5/1/97

Yes

Yes

Yes

Yes

No

Yes

4

School District
9/1/00

Yes

Yes

No

Yes

Yes

Yes

1&4

Local Option
5/1/97

Yes

Yes

Yes

Yes

No

Yes

11

School District
6/1/04

Yes

Yes

No

Yes

Yes - until
6/30/05
No - effective
7/1/05

Yes

1 & 11

Local Option
7/1/91

Yes

Yes

Yes

Yes

No

Yes

33

Capital Projects
5/1/15

Yes

Yes

No

Yes

Yes

Yes

1 & 33

Local Option
5/1/97

Yes

Yes

Yes

Yes

No

Yes

10

School District
2/1/04

Yes

Yes

No

Yes

Yes

Yes

1 & 10

Local Option
5/1/96

Yes

Yes

Yes

Yes

No

Yes

7

School District
10/1/08

Yes

Yes

No

Yes

Yes

Yes

1&7

Transportation
5/1/05

Yes

Yes

No

Yes

No

Yes

1

Cherokee

Chester

Chesterfield

Clarendon

Colleton

Darlington

Dillon

Dorchester

3

SALES AND PURCHASES EXEMPT FROM LOCAL SALES AND USE TAXES
COUNTY

TYPE OF
LOCAL SALES
AND
USE TAX AND
EFFECTIVE
DATE

12-36-2120
12-36-2130
STATE
EXEMPTIONS

12-36-2110
EXEMPTION
FOR
MAXIMUM
TAX ITEMS

12-36-1710
EXEMPTION
FOR
CASUAL
EXCISE
ITEMS

EXEMPTION
FOR FOOD
STAMP
PURCHASES

EXEMPTION
FOR
CERTAIN
FOOD SALES

“GRANDFATHER
CLAUSE”
EXEMPTION FOR
CERTAIN
PURCHASES BY
CONTRACTORS

Edgefield

Local Option
5/1/92

Yes

Yes

Yes

Yes

No

Yes

Fairfield

Local Option
5/1/06

Yes

Yes

Yes

Yes

No

Yes

Florence

Local Option
5/1/94

Yes

Yes

Yes

Yes

No

Yes

15

Capital Projects
5/1/14

Yes

Yes

No

Yes

Yes

Yes

1 & 15

Capital Projects
5/1/15

Yes

Yes

No

Yes

Yes

Yes

1 & 34

Georgetown

Greenville

No Local Sales and Use Tax is Imposed in this County

Greenwood

No Local Sales and Use Tax is Imposed in this County

NOTE

25
23

Local Option
7/1/91

Yes

Yes

Yes

Yes

No

Yes

9

Capital Projects
5/1/13

Yes

Yes

No

Yes

Yes

Yes

1&9

Horry

Ed. Capital Imp.
3/1/09

Yes

Yes

No

Yes

Yes

Yes

1 & 16

Jasper

Local Option
7/1/91

Yes

Yes

Yes

Yes

No

Yes

2

School District
12/1/02

Yes

Yes

No

Yes

Yes

Yes

1&2

Kershaw

Local Option
5/1/97

Yes

Yes

Yes

Yes

No

Yes

Lancaster

Local Option
5/1/92

Yes

Yes

Yes

Yes

No

Yes

19

Capital Projects
5/1/09

Yes

Yes

No

Yes

No

Yes

1 & 19

Laurens

Local Option
5/1/99

Yes

Yes

Yes

Yes

No

Yes

Lee

Local Option
5/1/96

Yes

Yes

Yes

Yes

No

Yes

14

Capital Projects
5/1/13

Yes

Yes

No

Yes

Yes

Yes

1 & 14

Yes

Yes

No

Yes

Yes

Yes

1 & 24

Hampton

Lexington

School District
3/1/12

4

SALES AND PURCHASES EXEMPT FROM LOCAL SALES AND USE TAXES
COUNTY

TYPE OF
LOCAL SALES
AND
USE TAX AND
EFFECTIVE
DATE

12-36-2120
12-36-2130
STATE
EXEMPTIONS

12-36-2110
EXEMPTION
FOR
MAXIMUM
TAX ITEMS

12-36-1710
EXEMPTION
FOR
CASUAL
EXCISE
ITEMS

EXEMPTION
FOR FOOD
STAMP
PURCHASES

EXEMPTION
FOR
CERTAIN
FOOD SALES

“GRANDFATHER
CLAUSE”
EXEMPTION FOR
CERTAIN
PURCHASES BY
CONTRACTORS

NOTE

Marion

Local Option
7/1/91

Yes

Yes

Yes

Yes

No

Yes

28

Capital Projects
5/1/13

Yes

Yes

No

Yes

Yes

Yes

1 & 28

Local Option
5/1/92

Yes

Yes

Yes

Yes

No

Yes

27

School District
2/1/13

Yes

Yes

No

Yes

Yes

Yes

1 & 27

McCormick

Local Option
7/1/91

Yes

Yes

Yes

Yes

No

Yes

Newberry

Capital Projects
4/1/12

Yes

Yes

No

Yes

Yes

Yes

Marlboro

No Local Sales and Use Tax is Imposed in this County

Oconee

1 & 22

25

Orangeburg

Capital Projects
4/1/13

Yes

Yes

No

Yes

Yes

Yes

Pickens

Local Option
5/1/95

Yes

Yes

Yes

Yes

No

Yes

Richland

Local Option
5/1/05

Yes

Yes

Yes

Yes

No

Yes

30

Transportation
5/1/13

Yes

Yes

No

Yes

No

Yes

1 & 30

Local Option
5/1/92

Yes

Yes

Yes

Yes

No

Yes

Saluda

No Local Sales and Use Tax is Imposed in this County

Spartanburg
Sumter

1 & 31

25

Local Option
5/1/96

Yes

Yes

Yes

Yes

No

Yes

20

Capital Projects
5/1/09

Yes

Yes

No

Yes

No

Yes

1 & 20

No Local Sales and Use Tax is Imposed in this County

Union

25

Williamsburg

Local Option
5/1/97

Yes

Yes

Yes

Yes

No

Yes

York

Capital Projects
1/1/12

Yes

Yes

No

Yes

Yes

Yes

5

1 & 21

CHART 2: CATAWBA INDIAN RESERVATION TRIBAL TAX 6
SALES AND PURCHASES EXEMPT FROM LOCAL SALES AND USE TAXES
COUNTY

TYPE OF
LOCAL SALES
AND
USE TAX AND
EFFECTIVE
DATE

Catawba
Indian
Reservation

Tribal Tax (See
Notes #12 and

13)

12-36-2120
12-36-2130
STATE
EXEMPTIONS

12-36-2110
EXEMPTION
FOR
MAXIMUM
TAX ITEMS

12-36-1710
EXEMPTION
FOR
CASUAL
EXCISE
ITEMS

EXEMPTION
FOR FOOD
STAMP
PURCHASES

EXEMPTION
FOR
CERTAIN
FOOD SALES

“GRANDFATHER
CLAUSE”
EXEMPTION FOR
CERTAIN
PURCHASES BY
CONTRACTORS

NOTE

Yes

See Note #13

See Note #13

Yes

See Note #12

See Note #13

12 &13

CHART 3: MUNICIPAL SALES AND USE TAXES 7
SALES AND PURCHASES EXEMPT FROM LOCAL SALES AND USE TAXES
Municipality

TYPE OF
LOCAL SALES
AND
USE TAX AND
EFFECTIVE
DATE

Myrtle Beach

Tourism
Development
8/1/09

12-36-2120
12-36-2130
STATE
EXEMPTIONS

12-36-2110
EXEMPTION
FOR
MAXIMUM
TAX ITEMS

12-36-1710
EXEMPTION
FOR
CASUAL
EXCISE
ITEMS

EXEMPTION
FOR FOOD
STAMP
PURCHASES

EXEMPTION
FOR
CERTAIN
FOOD SALES

“GRANDFATHER
CLAUSE”
EXEMPTION FOR
CERTAIN
PURCHASES BY
CONTRACTORS

NOTE

Yes

Yes

No

Yes

Yes

Yes

1

LOCAL TAX RATES:
Each local tax listed in the above charts is imposed at a rate of 1%, except for the Charleston
County Transportation Tax which is imposed at a rate of 1/2 of 1% (Chart #1) and the Catawba
Tribal Sales and Use Tax (Chart #2). See Notes #12 and #13 for information on the tax rates and
the application of either the State sales and use tax or the Catawba Tribal Sales and Use Tax for
sales (deliveries) made on the Catawba Indian Reservation.

6

Chart 2 concerns the Catawba Tribal Sales and Use Tax; however, see Notes #12 and #13 for information on the
tax rates and the application of either the State sales and use tax or the Catawba Tribal Sales and Use Tax for sales
(deliveries) made on the Catawba Indian Reservation.
7
Chart 3 concerns the Local Tourism Development Sales and Use Tax that may only be imposed by municipalities
located in a county where revenue from state accommodations tax is at least $14 million in a fiscal year.
As of the date of this information letter, only Horry County meets this criterion; therefore, only municipalities in
Horry County may impose the Local Tourism Development Sales and Use Tax at this time.

6

TYPES OF LOCAL SALES AND USE TAXES:
Local Option: The local option sales and use tax is authorized under Code Section 4-10-10 et
seq. This tax is a general sales and use tax on all sales at retail (with a few exceptions) taxable
under the state sales and use tax. This tax is imposed to reduce the property tax burden on
persons in the counties that impose this type of local tax and is collected by the Department of
Revenue on behalf of these counties.
Capital Projects: The local capital projects sales and use tax is authorized under Code Section
4-10-300 et seq. This tax is a general sales and use tax on all sales at retail (with a few
exceptions) taxable under the state sales and use tax. This tax is imposed specifically to defray
the debt service on bonds issued for various capital projects in the counties that impose this type
of local tax and is collected by the Department of Revenue on behalf of these counties.
Transportation: The local transportation projects sales and use tax is authorized under Code
Section 4-37-30 et seq. This tax is a general sales and use tax on all sales at retail (with a few
exceptions) taxable under the state sales and use tax. This tax is imposed specifically to defray
the debt service on bonds issued for various transportation projects in the counties that impose
this type of local tax and are collected by the Department of Revenue on behalf of these counties.
Personal Property Tax Relief: The personal property tax relief sales and use tax is authorized
under Code Section 4-10-540 et seq. This tax is a general sales and use tax on all sales at retail
(with a few exceptions) taxable under the state sales and use tax. This tax is imposed in lieu of
the personal property tax imposed on private passenger motor vehicles, motorcycles, general
aviation aircraft, boats, and boat motors. The tax may not exceed the lesser of 2% or the amount
necessary to replace the property tax on vehicles, motorcycles, general aviation aircraft, boats,
and boat motors in the most recently completed fiscal year. As of the date of this information
letter, this tax is not being imposed.
Local Property Tax Credits: The local option sales and use tax for local property tax credits is
authorized under Code Section 4-10-720 et seq. This tax is a general sales and use tax on all sales
at retail (with a few exceptions) taxable under the state sales and use tax. This tax is imposed to
provide a credit against property tax imposed by a political subdivision for all classes of property
subject to the property tax and is collected by the Department of Revenue on behalf of these
counties. As of the date of this information letter, this tax is not being imposed.
Education Capital Improvement Sales and Use Tax. The school district or school districts
within a county may impose a 1% sales and use tax within the county for specific education
capital improvements for the school district for not more than 15 years. 8 The tax is authorized
under Code Section 4-10-410 et seq. and must be approved by a referendum open to all qualified
electors residing in the county. Pursuant to a memorandum of agreement, a portion of the
revenue may be shared with the area commission (governing body of a technical college) or
higher education board of trustees (governing body of a public institution of higher learning) or
both, for specific education capital improvements on the campus of the recipient located in the
county listed in the referendum.
8

Under one of the criteria for imposing this tax, the tax may not be imposed for more than 10 years.

7

The General Assembly has established several criteria that make a county or school district
eligible to impose this tax. The county or school district must meet only one of these criteria,
established in Code Section 4-10-470, in order for the tax to be imposed within the county.
School District Taxes. The General Assembly has authorized certain school districts to impose a
sales and use tax within the county. These taxes are generally imposed to pay debt service on
general obligation bonds and/or the cost of capital improvements.
As of the date of this information letter, these school district taxes are being imposed at a rate of
1% 9:
County

Act Authorizing Tax

Chesterfield
Clarendon
Darlington
Dillon
Jasper
Lexington
Marlboro

Act No. 441 of 2000
Act No. 355 of 2004 and Act No. 195 of 2005
Act No. 132 of 2003
Act No. 137 of 2007
Act No, 146 of 2001
Act No. 378 of 2004 and Act No. 88 of 2011
Act No. 204 of 2005

Catawba Indian Tribal Tax: The Catawba Indian Reservation is located in Lancaster and York
Counties where the combined sales and use tax rate in each county was 7% through April 30,
2009. Effective May 1, 2009, the combined sales and use tax rate for Lancaster County is 8% and
York County remains 7%. Code Section 27-16-130(H) contains the specific sales and use tax
provisions. The sales tax is administered and collected by the Department. See SC Revenue
Ruling #98-18 and Notes #12 and #13 of this information letter.
Tourism Development Tax: The local tourism development sales and use tax is authorized
under Code Section 4-10-910 et seq. This tax is a general sales and use tax on all sales at retail
(with a few exceptions) taxable under the state sales and use tax and may only be imposed by a
municipality located in a county where revenue from the state accommodations tax is at least $14
million in a fiscal year. As of this date, only Horry County meets this criterion; therefore, only
municipalities in Horry County may impose this tax. This tax may be imposed by an ordinance
adopted by a two-thirds majority of the municipal council or by approval by a majority of
qualified electors voting in a referendum authorized by a majority of the municipal council. The
tax is imposed specifically for tourism advertisement and promotion directed at nonresidents of
South Carolina; however, in the third and subsequent years of this tax, a portion of the tax may
be used for certain property tax rollbacks. The tax is collected by the Department of Revenue on
behalf of these municipalities.

9

See Chart 1 for the date each school district tax was first imposed.

8

REMITTANCE OF LOCAL SALES AND USE TAXES BY RETAILERS:
For information on when a retailer is required to remit a local sales and use tax when delivering
product to a purchaser in another county, see SC Revenue Ruling #09-9. 10

TYPES OF EXEMPTIONS:
State Exemptions - 12-36-2120: Except for sales of unprepared food exempt from the 6% state
sales and use tax under Code Section 12-36-2120(75), sales of tangible personal property exempt
from the State sales and use tax are exempt from the local sales and use tax if marked “Yes”
under this column.
Note: Sales of unprepared food are only exempt from a local sales and use tax if the local sales
and use tax law specifically exempts such sales. For information on the exemption for sales of
unprepared food from local sales and use taxes, see the discussion below entitled “Exemption for
Certain Food Sales.”
Exemption for Maximum Tax Items - Code Section 12-36-2110: Sales of items subject to a
maximum tax under the State sales and use tax law [i.e. aircraft, motor vehicles, motorcycles,
boats, trailers and semitrailers pulled by truck tractors, horse trailers, recreational vehicles
(including tent campers, travel trailers, park models, park trailers, motor homes, and fifth
wheels), self-propelled light construction equipment, unassembled aircraft, manufactured homes,
musical instruments and office equipment purchased by certain religious organizations and fire
safety education trailers] are exempt from the local sales and use tax if marked “Yes” under this
column.
Exemption for Casual Excise Tax Items - Code Section 12-36-1710: Sales of items subject to
the casual excise tax under Code Section 12-36-1710 through Code Section 12-36-1740 (i.e.
motor vehicles, motorcycles, boats, motors, and airplanes required to be registered, titled, or
licensed) are exempt from the local sales and use tax if marked “Yes” under this column.
Exemption for Food Stamp Purchases: Sales of food purchased with foods stamps are exempt
from the State sales and use tax; therefore, such sales are exempt from the local sales and use tax
if marked “Yes” under this column.
Exemption for Certain Food Sales: Sales of certain foods are exempt from the local sales and
use tax if marked “Yes” under this column. Sales of food which are eligible to be purchased with
United States Department of Agriculture food stamps come under this exemption. This
exemption applies to everyone, not just persons using food stamps.

10

For a detailed discussion of this matter, see also SC Revenue Ruling #05-16. However, please note that SC
Revenue Ruling #09-9 modifies SC Revenue Ruling #05-16 since, at the time it was issued, all local sales and use
taxes were administered and collected on a county-wide basis. With the enactment of the Tourism Development Tax,
the principles of SC Revenue Ruling #05-16 also apply to any local sales and use tax imposed on a municipal-wide
or other basis.

9

Foods which may be purchased with food stamps and are exempt from these local sales
and use taxes include:
*

Any food intended to be eaten at home by people, including snacks, beverages and
seasonings

• Seeds and plants intended to grow food (not birdseed or seeds to grow flowers)
• Cold items, which may include salads or sandwiches, intended to be eaten at home
  by people

Items which cannot be purchased with food stamps and are, therefore, subject to these
local sales and use taxes are:
*
*
*
*
*
*

Alcoholic beverages, such as beer, wine, or liquor
Hot beverages ready to drink, such as coffee
Tobacco
Hot foods ready to eat
Foods designed to be heated in the store
Hot and cold food to be eaten at a lunch counter, in a dining area or anywhere else
in the store or in a nearby area such as a mall food court

• Vitamins and medicines (Note: Sales of certain medicines are exempt from the State
  sales and use tax, and therefore, are also exempt from all local sales and use taxes.)
• Pet food
• Any non-food items such as tissue, soap or other household goods

For more detailed information on this food exemption, see SC Regulation 117-337.
“Grandfather Clause” Exemption for Certain Purchases By Construction Contractors: All
the local sales and use taxes discussed in this information letter exempt purchases of building
materials for use under a construction contract if both of the following conditions are met:
A. 1. the construction contract is executed before the imposition date; or

2. a written bid is submitted before the imposition date culminating in a construction
   contract entered into before or after the imposition date; and
   B. a verified copy of the contract is mailed within 6 months of the imposition date to:
   SC Department of Revenue
   ATTN: Registration
   P.O. Box 125
   Columbia, SC 29214-0140
   A "verified copy" is a copy accompanied by a statement, signed under penalties of perjury, that it
   is true and correct. If the contractor is a corporation, the statement is to be signed by an officer of
   the corporation or an employee authorized to sign. If the contractor is a partnership, the statement
   is to be signed by a general partner. If the contractor is a sole proprietorship, the owner is to sign.
   10

Special Exemption Certificate. In order for a contractor to purchase building materials for a
particular contract free of the local tax, the contractor must complete Form ST-10-C
("Application for Exemption from Local Option Tax") and submit it to the Department of
Revenue. If the Department determines the contract in question meets the above requirements,
the contractor will be issued a special exemption certificate (Form ST-35). The certificate may
only be used to purchase building materials for the contract for which it is issued and may not be
used to purchase anything other than building material. If the contractor uses this certificate to
make purchases free of the local tax, upon which the tax should have been paid, then the
contractor will be held liable for the tax. Also, the certificate does not allow the contractor to
make purchases of building materials free of the State tax.
An exemption certificate (Form ST-35) issued by the Department of Revenue to a prime
contractor under this exemption may not be used by a subcontractor nor may a prime contractor
use a subcontractor's exemption certificate. Each contractor must obtain his own certificate for
each construction contract.
Note #1: Only “Local Option” taxes automatically exempt casual excise tax items. By not
exempting items subject to the casual excise tax (“No” in the “Casual Excise Items” column),
counties imposing this local sales and use tax will impose the local tax on sales and purchases of
trailers that can be pulled by vehicles other than truck tractors, sales of pole trailers and sales of
boat motors not attached to a boat at the time of sale, but will not impose the local sales and use
tax on items subject to a maximum tax under the State sales and use tax law.
Note #2: Since December 1, 2002, Jasper County has imposed two local sales and use taxes - a
1% Local Option Tax and a 1% Jasper School Tax. Jasper County has imposed the 1% Local
Option Tax since July 1, 1991. From May 1, 1999 through November 30, 2002, Jasper County
imposed a 1% Capital Projects Tax in addition to the 1% Local Option Tax.
Note #3: Since May 1, 2009, Chester County has imposed two local sales and use taxes - a 1%
Local Option Tax and a 1% Capital Projects Tax. Chester County has imposed the 1% Local
Option Tax since May 1, 1994. Chester County imposed an earlier 1% Capital Projects Tax from
May 1, 1999 through April 30, 2000. The County imposed another 1% Capital Projects Tax that
began May 1, 2009 and expires September 30, 2015. A re-imposed 1% Capital Projects Tax
goes into effect the next day, on October 1, 2015. Because the referendum was held after June 3,
2009, the most recent 1% Capital Projects Tax in Chester County exempts sales of unprepared
food effective October 1, 2015, pursuant to Act No. 49 of 2009.
Note #4: Since September 1, 2000, Chesterfield County has imposed two local sales and use
taxes - a 1% Local Option Tax and a 1% Chesterfield School Tax. Chesterfield County has
imposed the 1% Local Option Tax since May 1, 1997.
Note #5: Since May 1, 2009, Allendale County has imposed two local sales and use taxes - a 1%
Local Option Tax and a 1% Capital Projects Tax. Allendale County has imposed the Local Option
Tax since May 1, 1992 and previously imposed a 1% Capital Projects Tax from May 1, 2001 until
December 31, 2006. In November 2008, the citizens of Allendale County voted to impose a 1%
Capital Projects Tax again, but the vote was not timely certified, which would have postponed the
imposition of the tax until May 1, 2010. On February 25, 2009, the Governor signed Act No. 84 of
2009, making the 1% Capital Projects Tax in Allendale County effective May 1, 2009.
11

Note #6: Effective October 1, 2012, Beaufort County imposes no local sales and use tax and
only imposes the state sales and use tax. Beaufort County imposed a 1% Transportation Tax
from June 1, 1999 until November 30, 2000. In November 2006, the citizens of Beaufort County
voted to impose a 1% Transportation Tax again, but the vote was not timely certified, which
would have postponed the imposition of the tax until May 1, 2008. On February 19, 2006, the
Governor signed Act No. 123 of 2007, making the 1% Transportation Tax in Beaufort County
effective May 1, 2007. This 1% Transportation Tax expired at midnight on September 30, 2012.
Note #7: Since October 1, 2008, Dillon County has imposed two local sales and use taxes - a 1%
Local Option Tax and a 1% School District Tax. Dillon County has imposed the 1% Local
Option Tax since May 1, 1996. From May 1, 2003 until September 30, 2008, Dillon County
imposed a 1% Capital Projects Tax in addition to the 1% Local Option Tax.
Note #8: Since March 1, 2011, Charleston County has imposed three local sales and use taxes - a
1% Local Option Tax, a 1/2 of 1% Transportation Tax, and a 1% Education Capital Improvement
Tax. Charleston County has imposed the 1% Local Option Tax since July 1, 1991 and the 1/2 of
1% Transportation Tax since May 1, 2005. Prior to enacting the Transportation Tax, Charleston
County was scheduled to impose another 1/2 of 1% Transportation Tax in May of 2003, but the
tax was not imposed as a result of a South Carolina Supreme Court decision.
Note #9: Since May 1, 2013, Hampton County has imposed two local sales and use taxes - a 1%
Local Option tax and a 1% Capital Projects Tax. Hampton County has imposed the 1% Local
Option Tax since July 1, 1991. Hampton County previously imposed a 1% Capital Projects Tax
from May 1, 2003 until December 31, 2009.
Note #10: Since February 1, 2004, Darlington County imposes two local sales and use taxes - a
1% Local Option Tax and a 1% Darlington School Tax. Darlington County has imposed a 1%
Local Option Tax since May 1, 1997.
Note #11: Since June 1, 2004, Clarendon County has imposed two local sales and use taxes - a
1% Local Option Tax and a 1% Clarendon Schools Tax. Sales of foods that are eligible to be
purchased with United States Department of Agriculture food stamps, which were exempt from
the 1% Clarendon School Tax for the period of June 1, 2004 through June 30, 2005, are subject
to the 1% Clarendon School Tax effective July 1, 2005, pursuant to Act No. 195 of 2005.
Clarendon County has imposed the 1% Local Option Tax since May 1, 1997.
Note #12: Whether the State sales and use tax or the Catawba Tribal sales and use tax for sales
(deliveries) made on the Catawba Indian Reservation applies is determined by the Catawba
Indian Claims Settlement Act (Chapter 16, Title 27, South Carolina Code of Laws). The
provisions specific to sales and use tax are in Code Section 27-16-130(H).
The Catawba Tribal sales and use tax expires on November 28, 2092.

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The following chart provides a summary of these provisions:

Delivery on the
Reservation From:
Location On the
Reservation
Location Off the
Reservation But in SC –
Sales $100 or less
Location Off the
Reservation But in SC –
Sales Over $100
Location Off the
Reservation and Outside
the State – Seller
Registered with DOR
Location Off the
Reservation and Outside
the State – Seller Not
Registered with DOR

Type Tax Applicable

Administered and
Collected By:

Tribal Sales Tax (Equal to
DOR
Combined State and Local Rate)
State Sales Tax (Local Taxes Do Not DOR
Apply.)
Tribal Sales Tax (Equal to
Combined State and Local Rate)

DOR

State Use Tax (Local Taxes Do Not
Apply.)

DOR

Tribal Use Tax (Equal to
Combined State and Local Rate*)

Catawba Indian Tribe

• Lancaster County imposes a 1% local option sales and use tax and a 1% Capital Projects Tax.
  York County imposes a 1% Capital Projects sales and use tax. These local taxes are in addition
  to the State sales and use tax. Therefore, effective January 1, 2012, the tribal sales tax and the
  tribal use tax are imposed at the following rates:
  For sales (deliveries) made on the Reservation within Lancaster County:
  8% for general sales of tangible personal property
  9% for sales of accommodations
  2% for sales of unprepared foods
  For sales (deliveries) made on the Reservation within York County:
  7% for general sales of tangible personal property
  8% for sales of accommodations
  0% for sales of unprepared foods 11
  Please note that the rate for the tribal sales tax and the tribal use tax may increase or decrease
  dependent upon whether the total state and local sales and use tax rates change in Lancaster
  County or York County in the future.
  For additional information, see SC Revenue Ruling #98-18.
  11

York County “re-imposed” its 1% Capital Projects Tax effective January 1, 2012. The prior 1% Capital Projects
Tax imposed in York County expired on December 31, 2011 and the new Capital Projects Tax became effective the
next day on January 1, 2012. In addition, the new 1% Capital Projects Tax in York County exempts sales of
unprepared food effective January 1, 2012.

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Note #13: Maximum Tax Items: For sales (deliveries) made on the Reservation of tangible
personal property subject to the maximum tax provisions, the tribal sales and use tax rate is 5%
in each county (since the state sales and use tax on maximum tax items is 5% and maximum tax
items are exempt from all local sales and use taxes), but the tax may not exceed the maximum
tax set forth in Code Section 12-36-2110.
Casual Excise Tax Items: Counties imposing a local sales and use tax that do not exempt casual
excise tax items will impose the local tax on sales and purchases of (a) trailers that can be pulled
by vehicles other than truck tractors, (b) sales of pole trailers and (c) sales of boat motors not
attached to a boat at the time of sale. Therefore, for sales (deliveries) of these trailers and boat
motors made on the Reservation within each county, the tribal sales and use tax rate is 7% (since
only the local option tax in Lancaster County exempts these casual excise items).
“Grandfather Clause” Exemption for Certain Purchases By Construction Contractors: As a result
of any increase in the tribal sales and use tax rate due to the imposition of a new local sales and
use tax in either Lancaster County or York County, there is an exemption from the portion of the
tribal sales and use tax represented by the new local sales and use tax for certain purchases by
construction contractors. For more information about this partial exemption, see the discussion
earlier in this information letter concerning “Grandfather Clause” Exemption for Certain
Purchases By Construction Contractors and the Special Exemption Certificate.
Note #14: Since May 1, 2013, Lee County has imposed two local sales and use taxes - a 1%
Local Option Tax and a 1% Capital Projects Tax. Lee County has imposed the 1% Local Option
Tax since May 1, 1996. Lee County previously imposed a 1% School District Tax from October
1, 2006 until September 30, 2011.
Note #15: Since May 1, 2007, Florence County has imposed two local sales and use taxes - a 1%
Local Option Tax and a 1% Capital Projects Tax. The original Capital Projects Tax was imposed
from May 1, 2007 until April 30, 2014, and a new Capital Projects Tax was “re-imposed”
effective the next day on May 1, 2014. Because the referendum was held after June 3, 2009, the
new Capital Projects Tax in Florence County exempts sales of unprepared food effective May 1,
2014, pursuant to Act No. 49 of 2009.
Note #16: Since May 1, 2014, Horry County has imposed only a 1% Education Capital
Improvement Tax. From March 1, 2009 until April 30, 2014, Horry County imposed two local
sales and use taxes - the Education Capital Improvement Tax and a 1% Capital Projects Tax.
Horry County first imposed the Capital Projects Tax on May 1, 2007.
Note #17: Since May 1, 2009, Berkeley County has imposed two local sales and use taxes - a 1%
Local Option Tax and a 1% Transportation Tax. Berkeley County has imposed the Local Option
Tax since May 1, 1997.
Note #18: Since March 1, 2015, Cherokee County has imposed two local sales and use taxes - a
1% Local Option Tax and a 1% Education Capital Improvement Tax. From May 1, 2009 through
February 28, 2015, Cherokee County also had imposed two local sales and use taxes - a 1%
School District Tax and a 1% Local Option Tax. Cherokee County began imposing the School
District Tax on July 1, 1996.

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Note #19: Since May 1, 2009, Lancaster County has imposed two local sales and use taxes - a 1%
Local Option Tax and a 1% Capital Projects Tax. Lancaster County has imposed the Local
Option Tax since May 1, 1992.
Note #20: Since May 1, 2009, Sumter County has imposed two local sales and use taxes - a 1%
Local Option Tax and a 1% Capital Projects Tax. Sumter County has imposed the Local Option
Tax since May 1, 1996.
Note #21: York County has “re-imposed” its 1% Capital Projects Tax. The original Capital
Projects Tax was imposed from October 1, 2004 until December 31, 2011, and the new Capital
Projects Tax went into effect the next day on January 1, 2012. Because the referendum was held
after June 3, 2009, the new Capital Projects Tax in York County exempts sales of unprepared
food effective January 1, 2012, pursuant to Act No. 49 of 2009.
Note #22: Newberry County has “re-imposed” its 1% Capital Projects Tax. The original Capital
Projects Tax was imposed from April 1, 2005 until March 31, 2012, and the new Capital Projects
Tax went into effect the next day on April 1, 2012. Because the referendum was held after June
3, 2009, the new Capital Projects Tax in Newberry County exempts sales of unprepared food
effective April 1, 2012, pursuant to Act No. 49 of 2009.
Note #23: Effective July 1, 2012, Greenwood County imposes no local sales and use tax and
only imposes the state sales and use tax. Greenwood County imposed a 1% Capital Projects Tax
from May 1, 2007 through June 30, 2012.
Note #24: Since March 1, 2005, Lexington County has imposed a 1% School District Tax. The
School District Tax was scheduled to expire on February 29, 2012 but was extended for seven
years by Act No. 88 of 2012.
Note #25: The Counties of Greenville, Oconee, Spartanburg, and Union have never imposed a
local sales and use tax. However, this information letter does not address local taxes on sales of
accommodations or on sales of prepared meals that are collected directly by the counties or
municipalities.
Note #26: Since March 1, 2015, Aiken County has imposed two local sales and use taxes - a 1%
Capital Projects Tax and a 1% Education Capital Improvement Tax. Aiken County “re-imposed”
its 1% Capital Projects Tax effective January 1, 2013. The original Capital Projects Tax was
imposed from April 1, 2006 until December 31, 2012. Because the referendum was held after
June 3, 2009, the new Capital Projects Tax in Aiken County exempts sales of unprepared food
effective January 1, 2013, pursuant to Act No. 49 of 2009.
Note #27: Since February 1, 2013, Marlboro County has imposed two local sales and use taxes a 1% Local Option Tax and a 1% School District Tax. Marlboro County has imposed the 1%
Local Option Tax since May 1, 1992.
Note #28: Since May 1, 2013, Marion County has imposed two local sales and use taxes - a 1%
Local Option Tax and a 1% Capital Projects Tax. Marion County has imposed the Local Option
Tax since July 1, 1991.

15

Note #29: Since May 1, 2013, Bamberg County has imposed two local sales and use taxes - a 1%
Local Option Tax and a 1% Capital Projects Tax. Bamberg County has imposed the Local
Option Tax since May 1, 1992.
Note #30: Since May 1, 2013, Richland County has imposed two local sales and use taxes - a 1%
Local Option Tax and a 1% Transportation Tax. Richland County has imposed the Local Option
Tax since May 1, 2005.
Note #31: Orangeburg County has “re-imposed” its 1% Capital Projects Tax. The original
Capital Projects Tax was imposed from April 1, 2006 until March 31, 2013, and the new Capital
Projects Tax went into effect the next day on April 1, 2013. Because the referendum was held
after June 3, 2009, the new Capital Projects Tax in Orangeburg County exempts sales of
unprepared food effective April 1, 2013, pursuant to Act No. 49 of 2009.
Note #32: Since March 1, 2015, Anderson County has imposed a 1% Education Capital
Improvement Tax. This is the first local sales and use tax imposed by Anderson County.
Note #33: Since May 1, 2015, Colleton County has imposed two local sales and use taxes - a
1% Local Option Tax and a 1% Capital Projects Tax. Because the referendum was held after
June 3, 2009, the Capital Projects Tax in Colleton County exempts sales of unprepared food,
pursuant to Act No. 49 of 2009. Colleton County has imposed the Local Option Tax since July 1,
1991.
Note #34: Since May 1, 2015, Georgetown County has imposed a 1% Capital Projects Tax.
This will be the first local sales and use tax imposed by Georgetown County. Because the
referendum was held after June 3, 2009, the Capital Projects Tax in Georgetown County exempts
sales of unprepared food, pursuant to Act No. 49 of 2009.
These charts only address the general local option taxes collected by the Department of
Revenue on behalf of the counties, municipalities, school districts, and the Catawba Indian
tribal government. They do not address the local taxes on sales of accommodations or on
sales of prepared meals that are collected directly by the counties or municipalities.

16