South Carolina sales tax codes and rates
South Carolina's state sales tax rate is 6%; county and city rates come on top and are not included. A Nefin company that sells into South Carolina gets 2 sales codes, each named after the line of the ST-3 it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under SC-W2, and Nefin works out the use tax due.
South Carolina codes from the ST-3
Each code is “SC-” plus the line it fills on the ST-3. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| SC-3 | SC net taxable sales 6% (ST-3 Line 3, sales part) | 6% |
| SC-2 | SC deductions: resale, out-of-state, exempt (ST-3 Line 2) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| SC-W2 | SC out-of-state purchases subject to use tax (ST-3 Worksheet Item 2) | 0% |
South Carolina in the tax books
Nefin’s sales tax book has one row per invoice and one column per ST-3 line; these are the South Carolina columns and the totals worked out from them.
Sales Tax Book
South Carolina - ST-3
- [SC-3]Net taxable sales (Line 3)
- [SC-2]Total deductions (Line 2)
Totals Nefin calculates
- [SC-W1] Gross proceeds of sales (Worksheet Item 1; Line 1 adds use tax)Sum of the net amounts in [SC-3] + [SC-2]
- [SC-4] State sales tax 6% (Line 4, local excluded)Net amount × 6%, from [SC-3]
Use Tax Book
South Carolina - ST-3
- [SC-W2]Out-of-state purchases (Worksheet Item 2)
Totals Nefin calculates
- [SC-4] State use tax 6% (part of Line 4)Net amount × 6%, from [SC-W2]
Frequently asked questions
What is the South Carolina sales tax rate?
The state rate is 6%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which South Carolina sales tax codes does Nefin set up?
2 sales codes from the ST-3, for example SC-3 (SC net taxable sales 6% (ST-3 Line 3, sales part)), SC-2 (SC deductions: resale, out-of-state, exempt (ST-3 Line 2)).
How does Nefin handle South Carolina use tax?
Book a purchase on which the vendor charged no South Carolina tax under SC-W2 (SC out-of-state purchases subject to use tax (ST-3 Worksheet Item 2)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 6%.
Are these South Carolina codes official?
They are a starting point. Each code follows a line of the ST-3, but check them against your return before you file, and edit them in Settings, VAT rates.