Sales tax in Lee County, South Carolina
The sales tax rate in Lee County, South Carolina is 8%. That is a 6% state rate plus a 2% county rate, and it is the same at every address in the county. That rate was read from South Carolina's own published schedule and checked on September 9, 2026.
What is the sales tax rate in Lee County?
| South Carolina state rate | 6% |
|---|---|
| Lee County rate | 2% |
| Combined rate | 8% |
How much sales tax is that on a purchase in Lee County?
At 8%, a $100 purchase carries $8.00 in sales tax and a $1,000 purchase $80.00. That is general merchandise; South Carolina taxes some categories, often groceries, differently, as the note below explains.
Among South Carolina's 46 counties, Lee County's rate ranks 4th highest, level with 24 other counties. See every South Carolina county.
Sales tax in counties next to Lee County
Lee County borders 4 counties.
| County | Combined sales tax |
|---|---|
| Darlington County, SC | 8% |
| Florence County, SC | 8% |
| Kershaw County, SC | 8% |
| Sumter County, SC | 8% |
| Lee County, SC (this county) | 8% |
Why the rate here is not the whole story
South Carolina's state sales tax is 6 percent and Lee County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Capital Projects Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.
How do I find the exact rate for an address in Lee County?
Use South Carolina's own address lookup.
Who has to collect sales tax in Lee County?
Any seller with a physical presence in South Carolina collects at the rate for the address of the sale; a remote seller does once it passes South Carolina's economic nexus threshold. South Carolina sales tax covers the statewide rules and what is exempt.
Work out your own numbers
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Sales tax calculator
Tax on a specific purchase at this county's rate, and the total you will actually pay.
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Do you have to collect?
Whether your sales into South Carolina cross its economic nexus threshold. A different question from the rate.
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Property tax in Lee County
The other local tax: effective rate and median bill for this county.
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Sales tax by county
Every US county, and how South Carolina compares with the rest of the country.
Sources
- Lee 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).