TAX & LICENSE / STATE TAX SYSTEM
State Income Tax
South Carolina taxes individual personal income at graduated rates based on your level of income and filing status. The state uses six income tax brackets that are adjusted annually for inflation. Tax tables are included in the individual income tax return instructions. The Other variables in your taxes include your filing status and any applicable credits, exemptions, or deductions that might apply. The state offers a number of alternatives to filing paper returns including filing online. For more information or answers to specific questions, contact:
South Carolina Department of Revenue
Taxpayer Service Center
300A Outlet Pointe Boulevard
Columbia 803-898-5000
https://dor.sc.gov
Charleston Taxpayer Service Center
2 South Park Circle
Charleston
https://dor.sc.gov
Frequently Requested Numbers
Forms Request
800-768-3676
Taxpayer’s Advocate
803-898-5444
Federal Tax Resources
Internal Revenue Service
Information
800-829-1040
https://irs.gov
Sales/Use Tax
South Carolina imposes a statewide sales tax of 6 percent on the sale of goods and certain services. A use tax at the same rate is due on goods purchased out of state and brought into South Carolina where no sales tax has been paid such as catalog or Internet orders. Use taxes are due directly to the state and require a filing form. Individual counties may impose another 1 percent sales and use tax rate if approved by local voters. The Department of Revenue website lists all current sales and use tax rates by zip code. Generally, all retail sales are subject to the sales tax. For more information or answers to specific questions, contact:
South Carolina Department of Revenue
Sales/Use Tax
844-898-8542
Accommodations
803-898-5970
Solid Waste
803-898-5970
https://dor.sc.gov
Property Tax
Property tax is administered and collected by local governments with assistance from the South Carolina Department of Revenue. Real and personal property are subject to the tax. Approximately two-thirds of county-levied property taxes are used for support of public education. Municipalities levy a tax on property situated within the limits of the municipality for services provided by the municipality. The tax is paid by individuals, corporations, and partnerships owning property within the state. For details on property taxes on your home or automobile, contact the assessor (property tax) or auditor (vehicle taxes) in the county of your residence. Your county treasurer and/or tax collector will also be a valuable source of information. (In counties without a tax collector, the treasurer handles tax collecting functions.)
County Auditors
Berkeley County
1003 Highway 52
Moncks Corner
843-719-4309
Charleston Area
843-723-3800
St. Stephen Area
843-567-3136
https://berkeleycountysc.gov
Charleston County
101 Meeting Street
Charleston 843-958-4200
https://charlestoncounty.org
Dorchester County
201 Johnston Street
St. George
843-563-0118
843-832-0118
https://www.dorchestercountysc.gov/home
County Assessors
Beaufort County Assessor’s Office
100 Ribaut Rd
Beaufort 843-255-2400
https://www.beaufortcountysc.gov/assessor
Charleston County
101 Meeting Street
Charleston 843-958-4100
https://charlestoncounty.org
Dorchester County
201 Johnston Street
St. George
843-563-0162
843-832-0162
https://www.dorchestercountysc.gov/home
Tax Collectors
Berkeley County
1003 Highway 52
Moncks Corner
843-719-4030
Charleston Area
843-723-3800
St. Stephen Area
843-567-3136
https://berkeleycountysc.gov
Charleston County
101 Meeting Street
Charleston 843-958-4360
https://charlestoncounty.org
Dorchester County
201 Johnston Street
St. George
843-563-0165
843-832-0165
https://www.dorchestercountysc.gov/home
Estate, Trusts & Gift Tax
South Carolina taxable income of estates and trusts is taxed either to the fiduciary or to the beneficiaries in the same manner as for federal income tax purposes. For more information, contact:
South Carolina Department of Revenue
Taxpayer Service Center
Estate Taxes
803-898-5756
Gift Tax
803-898-5756
https://dor.sc.gov
