Clarendon County Development Board
411 Sunset Drive | Manning, SC 29102
Phone: 800-729-0973

sales tax & tax exemptions

South Carolina’s corporate citizens pay one of the lowest sales and use tax rates at 6%. The county also imposes a 1% Education Capital Improvement tax and a 1% local option sales tax.

South Carolina offers a number of exemptions that reduce both upfront costs and recurring costs on equipment:

In addition to the sales tax exemptions, South Carolina further reduces your company’s tax burden by providing a maximum sales tax of $300 on the sale or lease of automobiles, trucks, boats, and aircraft.

Return to Taxes & Incentives.