South Carolina And South Dakota Sales And Use Tax

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Written by Aaron Giles | Posted in Sales And Use Tax Manufacturing Exemption • South Carolina • South Dakota

South Carolina State Sales And Use Tax

The state of South Carolina levies a 6% state sales tax on the retail sale, lease or rental of most goods and some services. Local jurisdictions impose additional sales taxes up to 2.5%. The range of total sales tax rates within the state of South Carolina is between 6% and 8.5%.

Use tax is also collected on the consumption, use or storage of goods in South Carolina if sales tax was not paid on the purchase of the goods. The use tax rate is the same as the sales tax rate. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of South Carolina on or before the 20th day of February.

South Carolina Department of Revenue
South Carolina Tax Laws
South Carolina Tax Forms

South Dakota State Sales And Use Tax

The state of South Dakota levies a 4% state sales tax on the retail sale, lease or rental of most goods and some services. Local jurisdictions impose additional sales taxes up to 2%. The range of total sales tax rates within the state of South Dakota is between 4% and 6.5%.

Use tax is also collected on the consumption, use or storage of goods in South Dakota if sales tax was not paid on the purchase of the goods. The use tax rate is the same as the sales tax rate. The due date for returns varies depending on whether you file a paper return or an electronic return. Paper returns are to be postmarked on or before the 20th day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of South Dakota on or before the 20th day of February. Electronic returns are to be filed by the 23rd day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be electronically reported to the state of South Dakota on or before the 23rd day of February.

South Dakota Department of Revenue
South Dakota Laws And Regulations
South Dakota Tax Forms

Have a sales and use tax question? Contact Aaron Giles.

Aaron Giles

Aaron C. Giles is the Founder and President of Agile Consulting Group. Aaron spent five years working within the specialty niche of Sales & Use Tax at Brown & Associates before forming his own firm in 2005. He has worked hundreds of audits in states all across the U.S. during that time and has delivered savings of over $75M in the form of refunds and credits to his clients. Today, he leads a group of talented, detail-oriented colleagues who focus exclusively on Sales & Use Tax.

Some of our firms’ greatest achievements have come in successfully arguing new and unique perspectives to existing tax law in various states enabling our clients to claim exemptions on categories of purchases previously held to be taxable. Included in these victories are: communication services taxes for religious nonprofit hospitals in FL, bulk purchases of drugs in VA, specific surgical tools and instruments for healthcare providers in TX, printing plates in GA, railroad utilities in KY, and most recently software in AL.