Publication 1 - Moving To South Carolina - A Tax Guide For New Residents Page 6
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6State of South Carolina
Local Tax Designation
by County Effective May 1, 2013
Collected by the SC Department of Revenue
Cherokee
Greenville
7/96 SD
York
5/09 L
5/98
Spartanburg
Pickens
5/95
Lancaster
Chester
Oconee
Chesterfield
5/92 L
5/94 L
Marlboro
Union
5/97 L
5/09 CP
5/92 L
5/09 CP
9/00 SD
Anderson
2/13 SD
Laurens
Dillon
5/99
Fairfield
Darlington
5/96 L
Kershaw
5/06
5/97 L
Newberry
10/08 SD
5/97
Lee
2/04 SD
5/99
Marion
Abbeville
5/96 L
7/91 L
5/92
Greenwood
Florence
5/13 CP
Richland
5/13 CP
Saluda
5/94 L
Horry
Sumter
5/05 L
5/92
5/07 CP
McCormick
Lexington
5/07 CP
5/96 L
5/13 TT
7/91
3/05
3/09 ECI
5/09 CP
Edgefield
Non Local Tax
5/92
Clarendon
Calhoun
5/97 L
Williamsburg
Myrtle Beach
5/05
Aiken
Local Option Tax
6/04 SD
5/07 CP
5/97
5/01
3/09 ECI
School District Tax
Georgetown
Orangeburg
8/09 TD
5/99
Capital Projects Tax
Barnwell
Berkeley
Bamberg
5/99
5/97 L
5/92 L
Transportation Tax
Dorchester
5/09 TT
5/13 CP
5/05
Allendale
Local Option and Capital Projects Tax
5/92 L
Colleton
5/09 CP
Hampton
Local Option and School District Tax
7/91
7/91 L
Charleston
Local Option and Transportation Tax
5/13 CP
7/91 L, 5/05 TT
3/11 ECI
Jasper
Education Capital Improvement and
This chart does not contain rates
Capital Projects Tax
Beaufort
7/91 L
applicable to sales to the Catawba
12/02 SD
Education Capital Improvement, Capital Projects and
Indian reservation or local taxes on sales
Tourism Development Tax
that are collected directly
Local Option, Transportation and Education Capital
by the counties or municipalities.
Improvement Tax
Abbeville
7%
Chesterfield
8%
Hampton
8%
Newberry
7%
Aiken
7%
Clarendon
8%
Horry
8%
Oconee
6%
Colleton
7%
Horry
9%
Orangeburg
7%
Allendale
8%
(Myrtle Beach)
Anderson
6%
Darlington
8%
Jasper
8%
Pickens
7%
Dillon
8%
Kershaw
7%
Richland
8%
Bamberg
8%
Barnwell
7%
Dorchester
7%
Lancaster
8%
Saluda
7%
Edgefield
7%
Laurens
7%
Spartanburg
6%
Beaufort
6%
Berkeley
8%
Fairfield
7%
Lee
8%
Sumter
8%
Calhoun
7%
Florence
8%
Lexington
7%
Union
6%
Charleston
8.5%
Georgetown
6%
Marion
8%
Willamsburg
7%
Cherokee
8%
Greenville
6%
Marlboro
8%
York
7%
Chester
8%
Greenwood
6%
McCormick
7%
Special Notice
Effective May 1, 2013, Bamberg, Hampton, Lee, and Marion Counties imposed a 1% Capital Projects Tax. Note: 1%
local option tax is still in effect.
Effective May 1, 2013, Richland County imposed a 1% Transportation Tax. Note: 1% local option tax is still in effect.
ST-500 (Rev. 4/25/13) 5182
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