What is the sales tax rate in Columbia?
The combined sales tax rate in Columbia, South Carolina is between 7% and 8% as of 2026. It is made up of the South Carolina statewide base rate of 6%, plus applicable Richland County and local district taxes. Columbia sits within Richland County, and the rate can vary slightly across ZIP codes because of special district additions (see the ZIP breakdown below).
Sales tax in South Carolina is administered by the South Carolina Department of Revenue, which collects and distributes tax on behalf of the state and its local jurisdictions. The rate applies to most retail sales of tangible personal property delivered within Columbia.
Who needs to collect sales tax in Columbia, South Carolina?
Any business with sales tax nexus in South Carolina must register, collect, and remit sales tax on taxable sales delivered to Columbia. Nexus is established through:
- Physical presence: an office, store, warehouse, employee, or inventory located in South Carolina.
- Economic nexus: exceeding $100,000 in sales to South Carolina customers in the current or prior year.
- Marketplace facilitators: platforms such as Amazon or Etsy collect and remit on behalf of their third-party sellers.
Out-of-state (remote) sellers that cross South Carolina's economic nexus threshold must register with the South Carolina Department of Revenue before continuing to sell into the state.
How do you register for a sales tax permit in Columbia?
To collect sales tax in Columbia, you must register for a sales tax permit with the South Carolina Department of Revenue. Registration is generally free. You will typically need your EIN or SSN, business entity details, bank account information, and an estimate of your monthly South Carolina sales. Most permits are issued within a few business days of an online application.
How do you charge the right sales tax in Columbia?
Sales tax in Columbia is charged based on the delivery address. For orders shipped to a Columbia address, the combined rate of between 7% and 8% generally applies; for in-store sales, the rate is based on the store's location. Because some ZIP codes within Richland County carry additional special-district taxes, always confirm the exact rate for the specific delivery ZIP code. The tables below show the most common Columbia ZIP codes and how Columbia compares with other cities in Richland County and across South Carolina.
