The 1% School District Sales and Use Tax in Clarendon County is set to expire on June 30, 2025, according to the South Carolina Department of Revenue (SCDOR). Beginning July 1, retailers making sales and deliveries in the county will no longer collect the additional penny tax.
The expiration of the tax means Clarendon County's overall sales tax rate will drop from 8% to 7%. The new rate reflects the 6% statewide base rate plus the county’s existing 1% Local Option Sales Tax.
The school district tax was initially authorized under Act No. 355 of 2004 and Act No. 195 of 2005 to fund school-related capital improvements. Its upcoming sunset marks the end of a two-decade funding mechanism that helped support infrastructure and educational initiatives within the district.
Retailers are instructed not to report the school district tax on their July 2025 tax returns, which are due August 20. To ensure compliance, the SCDOR recommends businesses file through MyDORWAY, the agency’s free online portal that automatically reflects local tax changes.
In a June 2 release, the SCDOR reminded businesses that MyDORWAY includes built-in checkpoints to help avoid errors, making it the fastest and most accurate way to submit returns.
For additional guidance on sales tax changes, the SCDOR encourages business owners to consult South Carolina’s Business One Stop (SCBOS), a statewide resource for navigating licensing, tax, and fee requirements.
More information can be found in South Carolina Information Letter #25-9, which outlines local tax expirations and exemptions statewide
