South Carolina counties, upon local referendum, are authorized to impose various local option taxes in addition to the 6 percent sales tax imposed by the state. Local option sales taxes include: Local Option Sales Tax (L.O.S.T), Capital Project Sales Tax, Transportation Sales Tax, Education Improvement Sales Tax, and special school district tax approved by local legislation.
Under circumstances set forth by the S.C. Statutory Code of Laws, counties may impose a Local Accommodations Sales Tax and Local Hospitality Tax.
The South Carolina Association of Counties (SCAC) is the only organization dedicated to the statewide representation of county government in South Carolina. Located in the state's capital of Columbia, SCAC is a non-partisan, non-profit association that strives to Build Stronger Counties for Tomorrow by working with county officials to provide education and training, legislative reporting, research and technical assistance.
SCCounties.org is the primary internet resource for information about South Carolina's counties and issues affecting county government. The website is a dynamic tool that provides access to information about our services, conferences, legislative initiatives, research, training opportunities, financial programs and publications. Visitors can also access general information for all 46 counties—including contact information for county officials, links to county websites, job announcements and statistical tables that address frequently asked questions about county government.
1919 Thurmond Mall
Columbia, SC 29201
P.O. Box 8207
Columbia, SC 29202-8207
