South Carolina Contractor Sales Tax 2026

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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South Carolina contractor resources by trade

• South Carolina HVAC Cost
• South Carolina Plumbing Cost
• South Carolina Electrical Cost
• South Carolina Roofing Cost
• South Carolina Painting Cost
• South Carolina Concrete Cost