South Carolina · SC · Money & taxes
South Carolina: Are groceries taxed?
Groceries exempt
South Carolina exempts unprepared food that SNAP can buy from its 6% state sales tax, but local sales taxes may apply.
The exemption covers unprepared food that can be bought with federal food assistance (SNAP, formerly food stamps). The law says it applies only to the state sales and use tax, so local sales taxes can still apply to groceries. The state rate is 5% plus an extra 1%, for 6% in total.
What the law says
(75) unprepared food that lawfully may be purchased with United States Department of Agriculture food coupons. However, the exemption allowed by this item applies only to the state sales and use tax imposed pursuant to this chapter;
Sources
- S.C. Code § 12-36-2120(75) Official · scstatehouse.gov
Confirm with the state
- Agency
- South Carolina Department of Revenue
- Phone
- 1-844-898-8542
- Website
- dor.sc.gov
How bordering states compare
- Georgia Groceries exemptGeorgia exempts groceries from its 4% state sales tax, but local sales taxes generally still apply to them.
- North Carolina Groceries exemptNorth Carolina exempts groceries from its 4.75% state sales tax, but a 2% local sales tax applies to them.
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