Tax facts

South Carolina's sales tax will increase to 6 percent from 5 percent Friday. For example, the state tax on a $100 purchase will rise from $5 to $6.

That is, unless you're in a county that charges a local option tax on top of the sales tax. For example, shoppers in the Charleston region will be levied:

--7.5% in Charleston County.

--7% in Berkeley, Dorchester and Colleton counties.

Exempt items include:

--Goods that qualify for $300 sales-tax limits, such as automobiles, boats, airplanes and music equipment.

--Unprepared foods, like produce, milk and bread, as well as other foods intended to be eaten at home. The tax on those items was reduced to 3 percent from 5 percent last year. Prepared foods, defined as foods to be eaten on the premises, as well as hot foods and beverages, alcohol, tobacco and household goods, will be subject to the new higher rate.

--Accommodations taxes at hotels and other lodging establishments, which already are levied 7 percent.

For more details online, go to www.sctax.org, and scroll down to the "What's New" box. Or call the state Department of Revenue at 803-898-5000.