South Carolina DOR Publishes Local Sales Tax Rates on Unprepared Food Effective May 1

The South Carolina Department of Revenue (DOR) March 29 published sales and use tax rates imposed by South Carolina counties and municipalities on unprepared food, collected by the state on behalf of the localities, effective May 1. The DOR provides: 1) a list of South Carolina counties and municipalities, showing which ones impose local sales taxes on the sales price of unprepared food, along with each local tax rate, and which ones exempt the gross proceeds of such sales from its tax; and 2) the state sales tax exemption for unprepared food applies to local sales tax only if the ...