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South Carolina Consumer Tax Laws


More Information on Consumer Tax Laws

Sales Tax5% §§12-36-910
Cigarette Tax3.5 mills* per cigarette §12-21-620
Gasoline Tax per Gallon16¢ §§12-28-310
Use Tax5% §§12-36-1310
Liquor TaxBeer .6¢/oz.; Wine <21% 90¢ /gal.; All other alcoholic beverages 12¢ per 8oz. or 50.7¢ per liter; Wholesalers are subject to additional tax; Additional excise tax on sale of wine §§12-21-1020, 1040, 1310; 12-33-230, 240, 410, 425, 460
Gambling Tax NA

*Here the term "mills" means one one-thousandth of a dollar, so 10 mills = 10 one-thousandths of a dollar, or .01.

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