South Carolina levies a statewide sales tax of 6% on the retail sale of tangible personal property and certain services, administered by the South Carolina Department of Revenue (SCDOR) under S.C. Code Ann. section 12-36-910. On top of that, most counties have passed one or more Local Option Sales Tax (LOST) measures, pushing the real combined rate shoppers pay anywhere from 6% to 9% depending on the county. This calculator handles both directions: enter a pre-tax price to see the tax-inclusive total, or enter a receipt total to find the pre-tax amount — with a complete breakdown of the state share, the local share, and the combined tax.
How the South Carolina sales tax system works
South Carolina uses a two-tier sales tax structure. The state rate of 6% applies uniformly across all 46 counties. Counties can layer additional taxes on top through voter-approved referendums. These local add-ons come in several flavors: a general Local Option Sales Tax (LOST) of 1%, a Capital Projects Sales Tax (CPST) of 1%, a School District Sales Tax of 1%, or a Special Purpose District levy. A county may have zero, one, or several of these running simultaneously.
Charleston County is unique: it currently carries all three common layers — a 1% county LOST, a 1% capital projects tax, and a 1% school district tax — adding 3% to the state base for a combined rate of 9%. At the other extreme, Greenville County has historically declined to enact a LOST, so residents there pay only the 6% state rate — the lowest in the state. Most other counties fall in between at 7% or 8%.
The SCDOR collects both state and local taxes from retailers and distributes the county portions back to the respective jurisdictions. Retailers are required to collect the combined rate at the point of sale.
Calculator modes explained
Add mode is for shoppers and business owners calculating what a purchase will actually cost. Enter the sticker price; the calculator multiplies it by the combined rate and displays the state portion, the local portion, the total tax, and the final total.
Remove mode is for anyone working backwards from a tax-inclusive receipt — for expense reporting, VAT-style reconciliation, or verifying a retailer’s math. The formula is:
Pre-tax = Total / (1 + combined rate)
The tax is the difference between the total and the pre-tax amount. State and local portions are then split pro-rata from the combined rate.
Worked example — Richland County (Columbia)
Richland County applies the state 6% plus a 2% county add-on for an 8% combined rate.
| Item | Value |
|---|---|
| Pre-tax price | $200.00 |
| SC state tax (6%) | $12.00 |
| Richland County tax (2%) | $4.00 |
| Total tax (8%) | $16.00 |
| Total with tax | $216.00 |
Reversing a $216.00 receipt: $216.00 / 1.08 = $200.00 pre-tax, confirming $16.00 in tax.
Worked example — Charleston County
Charleston County carries a 3% combined local add-on, giving a 9% combined rate — the highest in South Carolina.
| Item | Value |
|---|---|
| Pre-tax price | $500.00 |
| SC state tax (6%) | $30.00 |
| Charleston local taxes (3%) | $15.00 |
| Total tax (9%) | $45.00 |
| Total with tax | $545.00 |
Note: South Carolina’s state rate is 6% (SCDOR 2025). The typical combined rate across the state is approximately 7%–9% when county Local Option Sales Taxes are included. Greenville County is the main exception at a flat 6% with no local add-on. Always verify your exact county rate at dor.sc.gov, as LOST elections can change local rates at any time.
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