Detail Local Services – Rates subject to change
E911
Rates are determined by county to support the cost of providing E911.
Local Service State Tax
- SC state tax is 6%.
- Applies to all retail revenue billed to the South Carolina Universal Service Fund (SC USF) surcharge (but no other surcharges).
Local Service County Tax
- Subscribers in Clarendon, Lee, Florence, or Sumter County are assessed 2%.
- Subscribers in Kershaw, Georgetown, or Williamsburg County are assessed 1%.
- Applies to all retail revenue billed to the South Carolina Universal Service Fund (SC USF) surcharge (but no other surcharges).
Wireless Usage Charges
Federal Universal Service Charge (FUSC)
- Rate: 26.5%
Effective: 7/01/2020 - FUSC applies to wireless billing, but at a federally adopted “Safe Harbor” percentage of 37.1%.
- Since wireless plans include local, intrastate and interstate usage, the Safe Harbor percentage is applied to account for the interstate portion subject to FUSC (37.1% of total billing).
37.1 x 26.5% = 9.831% - Calculated Rate: 5.8247%
Effective Date: 07/01/2020
State Universal Service Charge (SC USF)
- Rate: 2.18%
Effective: 1/01/2020 - Does not apply to other state surcharges (E911).
- Federal Tax (3%) applies to the State Universal Service Charge.
Universal Service Charge State Tax
- State Tax (6%) + County Tax (determined by county) apply to the State Universal Service Charge.
Municipality Tax
- 6% tax is assessed on all retail revenue billed to subscribers located within the incorporated city/town limits.
- Not assessed to those with a county tax district.
