South Carolina Tax Changes - January 2025
New Taxes Effective in 2025:
- Chesterfield County:
- 1% Education Capital Improvement Tax - Effective March 1, 2025
- Georgetown County:
- 1% Capital Projects Tax - Effective May 1, 2025
- Horry County:
- 1% Transportation Tax - Effective March 1, 2025
- Jasper County:
- 1% Transportation Tax - Effective May 1, 2025
- Sumter County:
- 1% Capital Projects Tax - Effective May 1, 2025
Taxes Expiring and Reimposing:
- Expiring on April 30, 2025 (to be reimposed on May 1, 2025):
- Allendale County: Capital Projects Tax
- Barnwell County: Capital Projects Tax
- McCormick County: Capital Projects Tax
- Orangeburg County: Capital Projects Tax
- York County: Capital Projects Tax
- Aiken County:
- 1% Education Capital Improvement Tax, expiring February 28, 2025, will be reimposed on March 1, 2025.
Taxes Expiring and Not Reimposing:
- Beaufort County: 1% Green Space Tax - Expires April 30, 2025
- Chesterfield County: 1% School District Tax - Expires February 28, 2025
- Horry County: 1% Capital Projects Tax - Expires April 30, 2025
- Jasper County: 1% School District Tax - Expires February 28, 2025
- Williamsburg County: 1% Capital Projects Tax - Expires April 30, 2025
South Carolina Sales and Use Tax Rates—South Carolina announces local sales and use tax changes for 2025.
The South Carolina Department of Revenue has updated its local sales and use tax charts to reflect upcoming changes. The following counties have new local sales and use taxes set to begin in 2025: Chesterfield County: a 1% Education Capital Improvement Tax, effective March 1, 2025; Georgetown County: a 1% Capital Projects Tax, effective May 1, 2025; Horry County: a 1% Transportation Tax, effective March 1, 2025; Jasper County: a 1% Transportation Tax, effective May 1, 2025; and Sumter County: a 1% Capital Projects Tax, effective May 1, 2025. The following counties have Capital Projects Taxes set to expire on April 30, 2025, and will be reimposed effective May 1, 2025: Allendale, Barnwell, McCormick, Orangeburg, and York. Furthermore, the Aiken County 1% Education Capital Improvement Tax, which is set to expire on February 28, 2025, will be reimposed, effective March 1, 2025. The following taxes will expire and not be reimposed: the 1% Beaufort County Green Space Tax will expire on April 30, 2025; the Chesterfield County 1% School District Tax will expire on February 28, 2025; the Horry County 1% Capital Projects Tax will expire on April 30, 2025; the Jasper County 1% School District Tax will expire on February 28, 2025, and the Williamsburg County 1% Capital Projects Tax will expire on April 30, 2025. (South Carolina Information Letter No. 25-1, 01/06/2025, eff. 03/01/2025.)
South Carolina Sales & Use Taxes—South Carolina announces local sales and use tax changes for 2025.
The South Carolina Department of Revenue has updated its local sales and use tax charts to reflect upcoming changes. The following counties have new local sales and use taxes set to begin in 2025: Chesterfield County: a 1% Education Capital Improvement Tax, effective March 1, 2025; Georgetown County: a 1% Capital Projects Tax, effective May 1, 2025; Horry County: a 1% Transportation Tax, effective March 1, 2025; Jasper County: a 1% Transportation Tax, effective May 1, 2025; and Sumter County: a 1% Capital Projects Tax, effective May 1, 2025. The following counties have Capital Projects Taxes set to expire on April 30, 2025, and will be reimposed effective May 1, 2025: Allendale, Barnwell, McCormick, Orangeburg, and York. Furthermore, the Aiken County 1% Education Capital Improvement Tax, which is set to expire on February 28, 2025, will be reimposed, effective March 1, 2025. The following taxes will expire and not be reimposed: the 1% Beaufort County Green Space Tax will expire on April 30, 2025; the Chesterfield County 1% School District Tax will expire on February 28, 2025; the Horry County 1% Capital Projects Tax will expire on April 30, 2025; the Jasper County 1% School District Tax will expire on February 28, 2025, and the Williamsburg County 1% Capital Projects Tax will expire on April 30, 2025. (South Carolina Information Letter No. 25-1, 01/06/2025, eff. 03/01/2025.)
South Carolina Sales and Use Tax Rates—South Carolina announces local sales and use tax changes for 2025.
The South Carolina Department of Revenue has updated its local sales and use tax charts to reflect upcoming changes. The following counties have new local sales and use taxes set to begin in 2025: Chesterfield County: a 1% Education Capital Improvement Tax, effective March 1, 2025; Georgetown County: a 1% Capital Projects Tax, effective May 1, 2025; Horry County: a 1% Transportation Tax, effective March 1, 2025; Jasper County: a 1% Transportation Tax, effective May 1, 2025; and Sumter County: a 1% Capital Projects Tax, effective May 1, 2025. The following counties have Capital Projects Taxes set to expire on April 30, 2025, and will be reimposed effective May 1, 2025: Allendale, Barnwell, McCormick, Orangeburg, and York. Furthermore, the Aiken County 1% Education Capital Improvement Tax, which is set to expire on February 28, 2025, will be reimposed, effective March 1, 2025. The following taxes will expire and not be reimposed: the 1% Beaufort County Green Space Tax will expire on April 30, 2025; the Chesterfield County 1% School District Tax will expire on February 28, 2025; the Horry County 1% Capital Projects Tax will expire on April 30, 2025; the Jasper County 1% School District Tax will expire on February 28, 2025, and the Williamsburg County 1% Capital Projects Tax will expire on April 30, 2025. (South Carolina Information Letter No. 25-1, 01/06/2025, eff. 03/01/2025.)
South Carolina Sales & Use Taxes—South Carolina announces local sales and use tax changes for 2025.
The South Carolina Department of Revenue has updated its local sales and use tax charts to reflect upcoming changes. The following counties have new local sales and use taxes set to begin in 2025: Chesterfield County: a 1% Education Capital Improvement Tax, effective March 1, 2025; Georgetown County: a 1% Capital Projects Tax, effective May 1, 2025; Horry County: a 1% Transportation Tax, effective March 1, 2025; Jasper County: a 1% Transportation Tax, effective May 1, 2025; and Sumter County: a 1% Capital Projects Tax, effective May 1, 2025. The following counties have Capital Projects Taxes set to expire on April 30, 2025, and will be reimposed effective May 1, 2025: Allendale, Barnwell, McCormick, Orangeburg, and York. Furthermore, the Aiken County 1% Education Capital Improvement Tax, which is set to expire on February 28, 2025, will be reimposed, effective March 1, 2025. The following taxes will expire and not be reimposed: the 1% Beaufort County Green Space Tax will expire on April 30, 2025; the Chesterfield County 1% School District Tax will expire on February 28, 2025; the Horry County 1% Capital Projects Tax will expire on April 30, 2025; the Jasper County 1% School District Tax will expire on February 28, 2025, and the Williamsburg County 1% Capital Projects Tax will expire on April 30, 2025. (South Carolina Information Letter No. 25-1, 01/06/2025, eff. 03/01/2025.)