Local Option Sales Taxes

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.