What is SC state tax rate?

Answer 1

South Carolina imposes the following state tax rates under the sales and use tax law:

General Sales and Use Tax Rate:

6%

Accommodations Tax Rate:

7%

900 and 976 Tax Rate:

11%

Manufactured Home

5% + 2% for amounts over $6,0001

Maximum Tax Items:

5% (Maximum Tax: $300.00)

Sales to Persons 85 and Older:

5%

Certain Construction Material:

3%3

Durable Medical Equipment:

5.5%5

In addition, the sales tax due on the sale in South Carolina to a nonresident of a motor vehicle, trailer, semitrailer, or pole trailer that is to be registered and licensed in the nonresident purchaser's state of residence is the lesser of (a) the sales tax which would be imposed on the sale in the purchaser's state of residence or (b) the tax that would be imposed under South Carolina law. No sales tax is due in South Carolina if a nonresident purchaser cannot receive a credit in his resident state for sales tax paid to South Carolina