South Carolina Contractor Sales Tax 2026
Impuesto sobre ventas para contratistas en South Carolina 2026. ¿La mano de obra está gravada? ¿Los materiales? Reglas reales del departamento de ingresos estatal.
South Carolina sales tax rate for contractors
- Combined rate: 6% + local (~7.4% combined avg)
- Construction labor taxable: NO - real property labor is exempt
- Tax authority: South Carolina Department of Revenue
How South Carolina treats contractor labor
Real property labor exempt. Local sales tax varies by county.
South Carolina-specific rules
Different classifications: Residential Builder License (RBL), General Contractor (GC), Building Construction Manager (BCM). Some counties have additional 1% local options.
South Carolina mechanics lien rights
Beyond sales tax, South Carolina contractor billing must respect the mechanics lien deadline of 90 days from last work. Preliminary notice: Notice of Furnishing required for subs.
South Carolina contractor licensing
South Carolina Department of Labor, Licensing and Regulation (LLR) - required for licensed work. $135 (residential builder, RBL); GC and BCM also available. Board: https://llr.sc.gov.
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