Local Option Sales Taxes

How South Carolina counties can supplement state funding for transportation projects

South Carolina counties are authorized to impose various local option taxes in addition to the 6 percent sales tax imposed by the state. The two local option taxes that can be used for roads are the Capital Projects and the Transportation sales tax.

Capital Project Sales Tax

This method has proven to be very popular and is the most widely used. Funds can be used for a variety of capital needs, including roads and bridges.

Most widely used method

Flexible use for various capital needs

Transportation Sales Tax

This method is all-encompassing. It provides funding for everything from roads and bridges to mass transit and greenbelts.

Comprehensive transportation funding

Includes mass transit and greenbelts

Referendum Requirements

In order to impose either of these taxes, voters must approve the measure by a referendum, which clearly outlines:

When the tax begins

When the tax ends

The projects that will be included

Why Local Option Sales Taxes Matter

Local option sales taxes are a way to supplement state funding, and they have proven to bring improvements to areas much faster than waiting for projects to appear on a list at the state level.

Local Option Sales Taxes by County
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