South Carolina Sales Tax Rates: Lee County
Lee County, South Carolina Sales Tax Rate 2026 Up to 8%
While many counties do levy a countywide sales tax, Lee County does not. The South Carolina sales tax of 6% applies countywide. Some cities and local governments in Lee County collect additional local sales taxes, which can be as high as 2%.
Here's how Lee County's maximum sales tax rate of 8% compares to other counties around the United States:
- Higher maximum sales tax than 80% of South Carolina counties
- Higher maximum sales tax than 60% of counties nationwide
Tax Rates By City in Lee County, South Carolina
The total sales tax rate in any given location can be broken down into state, county, city, and special district rates. South Carolina has a 6% sales tax and Lee County collects an additional N/A, so the minimum sales tax rate in Lee County is 6% (not including any city or special district taxes). This table shows the total sales tax rates for all cities and towns in Lee County, including all local taxes.
| City | Sales Tax Rate | Tax Jurisdiction |
|---|---|---|
| Bishopville | 8% | Kershaw |
| Lynchburg | 8% | Sumter |
| Mayesville | 8% | Mayesville |
| Elliott | 8% | Lee |
South Carolina Sales Tax Rates by Zip Code:
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Lee County, South Carolina has a maximum sales tax rate of 8% and an approximate population of 12,362.
Sales tax rates in Lee County are determined by four different tax jurisdictions, Kershaw, Lee, Mayesville and Sumter.
Back to South Carolina Sales Tax Handbook Sales tax rates for Lee County are current as of June 2026
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