Sales tax in Horry County, South Carolina
There is no single sales tax rate in Horry County. It runs from 8% to 9% depending on the exact address, because cities and special districts inside the county levy their own on top of the 6% state rate. The 6% state rate applies everywhere in the county; everything above that depends on where you are standing.
What is the sales tax rate in Horry County?
| South Carolina state rate | 6% |
|---|---|
| Horry County rate | 2% |
| Lowest combined rate in the county | 8% |
| Highest combined rate in the county | 9% |
The two combined figures are the lowest and highest totals found anywhere inside the county. They are not a state rate plus a county rate added together, and adding the rows above will not reproduce them, because cities and special districts levy in between.
Why the rate here is not the whole story
South Carolina's state sales tax is 6 percent and Horry County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Transportation Tax and a 1 percent Education Capital Improvement Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax except for a 1 percent Tourism Development Fee, which only a municipality in a county whose state accommodations tax revenue reaches 14 million dollars in a fiscal year may impose, and Myrtle Beach is the only municipality in the state that imposes one, which puts Myrtle Beach at 9 percent against 8 percent everywhere else in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent and from every local tax imposed in this county, so qualifying groceries are untaxed.
How do I find the exact rate for an address in Horry County?
Because the rate changes within the county, an address is the only way to get it right. Use South Carolina's own lookup. A vendor's calculator is not the state speaking.
Who has to collect sales tax in Horry County?
A seller with a physical presence in South Carolina collects at the rate for the address where the sale takes place. A remote seller collects once it passes South Carolina's economic nexus threshold, which is a separate question from the rate and is covered on our sales tax nexus checker. Marketplace facilitators generally collect on behalf of their sellers.
How does Horry County compare?
See South Carolina sales tax for the statewide picture, including the average local rate and what is exempt. Property tax is a separate tax with separate rules: property tax in Horry County.
Sources
- Horry County rates: South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).