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Richland County Economic Development
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Sales & Use Tax
Did You Know?
Sales and Use Tax
The sales and use tax rate in South Carolina is 6%.
A local option sales tax applies in Richland County adds 2%.
The sales tax applies to all retail sales, leases and rentals of tangible personal property, including the value of property purchased at wholesale and then used or consumed by the purchaser.
The use tax is based on the sales price of such property.
Sales tax exemptions include:
Electricity and fuels used in the manufacturing process
Machinery, equipment and replacement parts used for manufacturing
Equipment used in research & development
Raw materials to become part of the finished product
Air, water and noise pollution control equipment
$300 maximum sales tax applies to sale or lease of motor vehicles, trucks, aircraft, boats and other related items
Material handling equipment for manufacturing projects investing $35 million or more in the state
Construction materials used in the construction of a single manufacturing and distribution facility with a capital investment of at least $100 million