South Carolina Sales Tax on Amazon Purchases South Carolina: Sales Tax Handbook

South Carolina:

Are Amazon Purchases subject to sales tax?

While South Carolina's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of amazon purchases in South Carolina. To learn more, see a full list of taxable and tax-exempt items in South Carolina.

Products on
South Carolina has passed legislation that required Amazon and other internet retailers to start collecting sales tax in 2016, after years of negotiations by retailer to delay mandatory collection of sales taxes in the state. Amazon's subscription service Amazon Prime is also subject to sales tax in South Carolina. Notably, S.C. Code Ann. § 12-36-2691(E)(3) requires to provide a notification of the total sale price amount for purchases made from LLC, Warehouse Deals LLC, and Amazon Digital Services LLC to customers that had purchases delivered to South Carolina.

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