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South Carolina State Tax Information |
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- Sales Tax and Use
- Seniors 85 and older pay 4%.
- Automotive: 5%; a maximum sales tax of $300 is imposed on the sale or lease of motor vehicles, boats, aircraft, motorcycles, trailers or semi-trailers pulled by a truck tractor, horse trailers, recreational vehicles and self-propelled light construction equipment. The $300 maximum tax also applies to the sale of musical instruments and office equipment sold to religious organizations
- Vending: 3-2.0%
- Amusement: 3%
- Rental or Leasing Tax Rates
- General: The rental of transient accommodations is subject to a 2% accommodations tax in addition to the 5% sales tax (and the 1% local tax, if applicable).
- Automotive:
- Clothing:
- Housing Tax Rates
- Mobile Tax Rates: The first 35% of the selling price of a new or used mobile home is exempt from sales and use tax. After allowing for the exemption, the maximum tax imposed on the sale is $300 plus 2% of the remaining sales price exceeding $6,000. The 2% may be waived if certain energy efficiency levels are met in the mobile home.
- Pharmaceutical Tax Rates: 0%
- 10% on gross proceeds from 900/976 telephone service.
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Last Updated ( Tuesday, 16 May 2006 )
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