South Carolina DOR Issues Revised State, Local Sales Tax Rates on Unprepared Foods by Municipality

The South Carolina Department of Revenue (DOR) March 27 issued a revised Form ST-594, State and Local Sales and Use Tax Rate on Unprepared Food by Municipality, effective May 1. The DOR provides: 1) a list of state counties and municipalities imposing local sales and use taxes, which exempt the gross proceeds of sales or sale prices of unprepared foods, along with the tax rate for each county and municipality; 2) a food item must be able to be lawfully purchased with U.S. Department of Agriculture food coupons to qualify as an unprepared food under the state sales tax exemption; ...