South Carolina DOR Issues Revised Sales Tax Rates on Accommodations by Municipalities

The South Carolina Department of Revenue (DOR) April 5 issued a revised Form ST-575, Sales Tax Rate on Accommodations by Municipality, effective May 1. The DOR provides: 1) a list of sales and use tax rates on accommodations for South Carolina counties and municipalities; 2) an individual who is 85 years old or older is entitled to claim a 1 percent exemption from state sales tax on purchases for their personal use; and 3) the state sales tax rate of 7 percent and the local tax rate of 1 percent for each local option tax, capital project tax, school district ...