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It explains the statewide 6% sales tax on gross proceeds of retail sales and the complementary 6% use tax on retail purchases stored, used, or consumed in the state, including collection duties for purchasers with nexus. The guide also covers key exemptions and exclusions, categories of exemption types, major administrative requirements, and references to governing authority such as statutes, regulations, advisory opinions, and court cases.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/south-carolina-sales-and-use-tax-manual-2025-edition/304881/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/south-carolina-sales-and-use-tax-manual-2025-edition/304881.png","ImageObject",442,249,{"name":88,"@type":89},"Bulrr","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-21","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How are South Carolina sales tax and use tax generally imposed?","Question",{"text":108,"@type":109},"South Carolina imposes a statewide sales tax at 6% on the gross proceeds of retail sales of tangible personal property, and a complementary 6% use tax on the sales price of tangible personal property purchased at retail for storage, use, or other consumption in the state. The use tax liability rests with the purchaser, with collection obligations for retailers that have nexus in South Carolina.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Why is South Carolina described as having a “vendor” sales tax?",{"text":113,"@type":109},"Under South Carolina’s approach, the retailer is liable for the sales tax regardless of whether the retailer actually collects the tax from the purchaser. This differs from many other states where the collection method typically affects who bears liability.",{"name":115,"@type":106,"acceptedAnswer":116},"What kinds of transactions can be subject to South Carolina sales and use tax beyond tangible personal property?",{"text":117,"@type":109},"In addition to sales and use of tangible personal property, South Carolina sales and use tax applies to certain communication services, laundry and dry cleaning services, electricity, certain fair market value situations for property manufactured or brought into South Carolina, transient construction property, and certain accommodation charges and additional guest charges.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304881,1789968029,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},5909892115043,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","SOUTH CAROLINA SALES AND USE TAX MANUAL  \n2025 EDITION (THROUGH THE 2024 SESSION OF THE GENERAL ASSEMBLY)  \nSOUTH CAROLINA DEPARTMENT OF REVENUE TAX POLICY SERVICES  \nIntroduction  \nOverview of South Carolina Sales and Use Taxes  \nThis publication provides a general discussion of South Carolina’s sales and use taxes and is intended as a reference tool to taxpayers and tax professionals. This publication reviews the imposition and measure of sales and use tax, many exemptions and exclusions, and provides references to specific authority, including South Carolina statutes, regulations, Department advisory opinions, 1 Attorney General Opinions, and court cases. Below is a brief overview of South Carolina sales and use taxation.  \nImposition, Rate, and Measure of Sales and Use Tax  \nSouth Carolina imposes a statewide sales and use tax and authorizes certain municipalities, counties, and school districts, typically upon approval of a referendum, to impose local sales and use taxes that are administered and collected by the Department. South Carolina is not a Streamlined Sales Tax state.  \nThe South Carolina sales tax is imposed at a rate of 6% on the “gross proceeds of sales” of every person engaged in the business of selling tangible personal property at retail. Unlike most other states, South Carolina’s sales tax is a “vendor” tax. As such, the retailer is liable for the tax, regardless of whether or not the sales tax is collected by the retailer from the purchaser. The sales tax is also imposed on the fair market value of items originally purchased at wholesale that are withdrawn for use by the business or by any person withdrawing the property.  \nSouth Carolina also imposes a complementary 6% use tax on the “sales price” of tangible personal property purchased at retail for storage, use, or other consumption in South Carolina, regardless of whether the retailer is engaged in business in South Carolina. The use tax is the liability of the purchaser, however, a retailer that has nexus (physical presence nexus or economic nexus) with South Carolina must collect the use tax from the purchaser and remit it to the Department. South Carolina allows the purchaser a credit against the use tax due in South Carolina for the state and local sales or use tax due and paid in another state on purchases of tangible personal property.  \nIn addition to applying to the sale or use of tangible personal property (e.g., furniture, clothing, computers, etc.), the South Carolina sales and use tax also applies to (1) certain communication services,(2) laundry and dry cleaning services,(3) electricity,(4) the fair market value of tangible personal property manufactured within South Carolina or brought into South Carolina by its manufacturer for storage, use, or consumption in South Carolina by the manufacturer, (5) transient construction property, and (6) the charges for the furnishing of accommodations and on“additional guest charges” added to the guest’s room charge for a specific amenity or services that are a part of the sale.  \nThe measure, or basis, upon which the sales tax and use tax are imposed (“gross proceeds of sales” and “sales price”) includes any services that are a part of the sale.  \n1 Department advisory opinions include revenue rulings, revenue procedures, private letter rulings, technical advice memorandums, and information letters.  \nExclusions and Exemptions  \nThe South Carolina sales and use tax provides numerous exclusions and exemptions from the tax. If a transaction is excluded from the tax, it is not subject to sales and use tax in South Carolina. The exclusions are found in several sections of the sales and use tax statute and apply to a variety of transactions. However, if it is determined that a transaction is subject to sales and use tax, a particular exemption in the statute may still apply. The sales and use tax statute contains various exemptions, including partial exemptions and maximum state tax limitations for sales ","cbCaivFTPhNDLEj6","https://ap.wps.com/l/cbCaivFTPhNDLEj6","pdf",3406895,346,"English","# Introduction\n## Overview of South Carolina Sales and Use Taxes\n# Imposition, Rate, and Measure of Sales and Use Tax\n## Statewide Sales Tax\n## Complementary Use Tax\n## Scope: Tangible Personal Property and Included Services\n# Exclusions and Exemptions\n## Exclusion/Exemption Framework\n## Major Exemption Categories\n## Examples of Common Exemptions\n# Administrative Requirements and Scope of Discussion\n# Disclaimer","[{\"question\":\"How are South Carolina sales tax and use tax generally imposed?\",\"answer\":\"South Carolina imposes a statewide sales tax at 6% on the gross proceeds of retail sales of tangible personal property, and a complementary 6% use tax on the sales price of tangible personal property purchased at retail for storage, use, or other consumption in the state. The use tax liability rests with the purchaser, with collection obligations for retailers that have nexus in South Carolina.\"},{\"question\":\"Why is South Carolina described as having a “vendor” sales tax?\",\"answer\":\"Under South Carolina’s approach, the retailer is liable for the sales tax regardless of whether the retailer actually collects the tax from the purchaser. This differs from many other states where the collection method typically affects who bears liability.\"},{\"question\":\"What kinds of transactions can be subject to South Carolina sales and use tax beyond tangible personal property?\",\"answer\":\"In addition to sales and use of tangible personal property, South Carolina sales and use tax applies to certain communication services, laundry and dry cleaning services, electricity, certain fair market value situations for property manufactured or brought into South Carolina, transient construction property, and certain accommodation charges and additional guest charges.\"}]","South Carolina Sales and Use Tax Manual - 2025 Edition | PDF",1789818915,121]