Are the CPST and the LOST the same thing?

No. These are separate taxes that will be on the ballot in 2024. To learn more about the differences between the LOST and CPST, please visit

Show All Answers

1. What is the Local Option Sales Tax (LOST)?
2. What property taxes are offset by the LOST?
3. How much would I save on my property taxes if the LOST were passed?
4. How is the LOST implemented?
5. If passed, how long is the LOST in effect?
6. What items are taxed under the LOST?
7. Which local governments can implement the LOST in South Carolina?
8. How much money would be generated by the LOST?
9. Can the LOST be refunded or exempted for certain individuals or businesses?
10. Where can I find more information about the LOST?
11. What about the Capital Project Sales Tax (CPST) I've heard about?
12. Are the CPST and the LOST the same thing?