S.C. Code Ann. § 12-36-940 — Amounts that may be added to sales price because of tax

(A) Each retailer may add to the sales price as a result of the five percent state sales tax:
(1) no amount on sales of ten cents or less;
(2) one cent on sales of eleven through twenty cents;
(3) two cents on sales of twenty-one through forty cents;
(4) three cents on sales of forty-one through sixty cents;
(5) four cents on sales of sixty-one through eighty cents;
(6) five cents on sales of eighty-one cents through one dollar;
(7) one cent additional for each twenty cents or major fraction of it over one dollar.
(B) The inability, impracticability, refusal, or failure to add these amounts to the sales price and collect them from the purchaser does not relieve the taxpayer from the tax levied by this article.
(C) For purposes of the state sales tax on accommodations and applicable combined state sales and local tax for counties imposing a local sales tax collected by the department on their behalf, retailers may add to the sales price an amount equal to the total state and local sales tax rate times the sales price. The amount added to the sales price may not be less than the amount added pursuant to subsection (A). In calculating the tax due, retailers may round a fraction of more than one-half of a cent to the next whole cent and a fraction of a cent of one-half or less must be eliminated. The inability, impracticability, refusal, or failure to add the tax to the sales price as allowed by this subsection and collect them from the purchaser does not relieve the taxpayer of his responsibility to pay tax.