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South Carolina Sales Tax Rate Changes, May 2013

  • May 3, 2013 | Gail Cole

 Columbia is in Richland County, South Carolina.

The following South Carolina counties have a new 1% local sales and use tax, effective May 1, 2013:

  • Bamberg County (Capital Project Tax);
  • Hampton County (Capital Project Tax);
  • Lee County (Capital Project Tax);
  • Marion County (Capital Project Tax); and
  • Richland County (Transportation Tax).

As explained by the South Carolina Department of Revenue, the new taxes are "the result of voter approval...." The Capital Projects Tax "funds various capital projects in the county...."

Revenue generated by the Richland County Transportation Tax will fund improvements to highways, streets, bridges, sidewalks, bike paths, and the like. The penny tax was challenged by a Mr. Michael Letts, who took his case all the way to the South Carolina Supreme Court, where it died. Thus the tax stands.

With the new tax, the general tax rate for the counties listed above jumps to 8%.

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South Carolina State Rates

photo credit: jimmywayne via photopin cc

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.