TAX AND LICENSE / STATE TAX SYSTEM
State Income Tax
South Carolina taxes individual personal income at graduated rates ranging from 6 percent to a maximum rate of 7.75 percent. The state uses four 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 telefile and filing online. In fact, South Carolina leads the nation in the percentage of its taxpayers that file by electronic or non-paper methods. 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
Frequently Requested Numbers
Form Request
800-768-3676
Taxpayer’s Advocate
803-898-5444
Sales and Use Tax
South Carolina imposes a statewide sales tax of 5.75 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. Individual counties may impose an additional 2.5 percent sale and use tax rate if approved by local voters. 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
Aiken County
1930 University Parkway
Aiken 803-642-1510
www.aikencountysc.gov
Calhoun County
102 Courthouse Drive
St Matthews 803-874-3623
www.calhouncounty.sc.gov
Fairfield County
101 South Congress
Winnsboro 803-712-6524
www.fairfieldsc.com
Kershaw County
515 Walnut Street
Camden 803-425-1528
www.kershawcountyscauditor.com
Lancaster County
101 North Main Street
Lancaster 803-285-7424
www.mylancastersc.org
Lexington County
212 South Lake Drive
Lexington 803-785-8181
www.lex-co.sc.gov
Newberry County
1400 Martin Street
Newberry 803-321-2105
www.newberrycounty.net
Orangeburg County
1437 Amelia Street
Orangeburg 803-533-6200
www.orangeburgcounty.org
Richland County
2020 Hampton Street
Columbia 803-576-2600
www.richlandonline.com
Saluda County
100 East Church Street
Saluda 864-445-4500
www.saludacounty.sc.gov
Sumter County
20 North Magnolia Street
Sumter 803-436-2136
www.sumtercountysc.org
County Assessors
Aiken County
1930 University Parkway
Aiken 803-642-1583
www.aikencountysc.gov
Calhoun County
102 Courthouse Drive
St Matthews 803-874-3613
www.calhouncounty.sc.gov
Fairfield County
101 South Congress
Winnsboro 803-712-6520
www.fairfieldsc.com
Kershaw County
515 Walnut Street
Camden 803-425-1523
www.kershaw.sc.gov
Lancaster County
101 North Main Street
Lancaster 803-285-6964
www.mylancastersc.org
Lexington County
212 South Lake Drive
Lexington 803-785-8190
www.lex-co.sc.gov
Newberry County
1512 Martin Street
Newberry 803-321-2125
www.newberrycounty.net
Orangeburg County
1437 Amelia Street
Orangeburg 803-533-6220
www.orangeburgcounty.org
Richland County
2020 Hampton Street
Columbia 803-576-2640
www.richlandonline.com
Saluda County
100 East Church Street
Saluda 864-445-4500
www.saludacounty.sc.gov
Sumter County
20 North Magnolia Street
Sumter 803-436-2115
www.sumtercountysc.org
Treasurers-Tax Collectors
Aiken County Tax Collector
1930 University Parkway
Aiken 803-642-2081
www.aikencountysc.gov
Aiken County Treasurer
1930 University Parkway
Aiken 803-642-2092
www.aikencountysc.gov
Calhoun County Tax Collector
102 Courthouse Drive
St Matthews 803-874-4021
www.calhouncounty.sc.gov
Calhoun County Treasurer
102 Courthouse Drive
St Matthews 803-874-3519
www.calhouncounty.sc.gov
Fairfield County Tax Collector
101 South Congress
Winnsboro 803-815-4021
www.fairfieldsc.com
Fairfield County Treasurer
101 South Congress
Winnsboro 803-712-6517
www.fairfieldsc.com
Kershaw County Treasurer
515 Walnut Street
Camden 803-425-1529
www.kershawcountysctax.com
Lancaster County Treasurer
101 North Main Street
Lancaster 803-285-7939
www.mylancastersc.org
Lexington County Treasurer
212 South Lake Drive
Lexington 803-785-8217
www.lex-co.sc.gov
Newberry County Tax Collector
1512 Martin Street
Newberry 803-321-2128
www.newberrycounty.net
Newberry County Treasurer
1400 Martin Street
Newberry 803-321-2130
www.newberrycounty.net
Orangeburg County Tax Collector
1437 Amelia Street
Orangeburg 803-533-6142
www.orangeburgcounty.org
Orangeburg County Treasurer
1437 Amelia Street
Orangeburg 803-533-6153
www.orangeburgcounty.org
Richland County Treasurer
2020 Hampton Street
Columbia 803-576-2250
www.richlandonline.com
Saluda County Tax Collector
100 East Church Street
Saluda 864-445-4500
www.saludacounty.sc.gov
Saluda County Treasurer
100 East Church Street
Saluda 864-445-4500
www.saludacounty.sc.gov
Sumter County Treasurer
20 North Magnolia Street
Sumter 803-436-2213
www.sumtercountysc.org
Estates and Trusts
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
Gift Tax
803-898-5756
https://dor.sc.gov
Federal Tax Resources
Internal Revenue Service
Information
800-829-1040
www.irs.gov
