The formulas
- Sales tax = sale x (6% + local rate)
- Nexus when counted sales are more than $100,000 in the previous or current calendar year
- Counted sales = direct sales + marketplace sales
How it works
Figures current as of November 2026.
The statewide rate is 6 percent. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (county local option taxes for the delivery address) and shows the state and local parts separately. The local rate depends on where the goods are delivered.
A seller with no physical presence in South Carolina must register and collect once it has more than $100,000 of gross revenue from sales delivered into South Carolina, taxable, exempt and wholesale in the previous or current calendar year. Sales you make through a marketplace facilitator count toward your own South Carolina threshold, together with your direct sales.
A seller with a physical presence in South Carolina, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the South Carolina sales tax rate?
The statewide rate is 6 percent. Local rates are added on top by delivery address.
What is the South Carolina economic nexus threshold?
More than $100,000 of gross revenue from sales delivered into South Carolina, taxable, exempt and wholesale in the previous or current calendar year.
Do marketplace sales count toward the South Carolina threshold?
Sales you make through a marketplace facilitator count toward your own South Carolina threshold, together with your direct sales.
Sources
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.