S.C. Code Ann. § 34-47-30: Digital assets.

(A) An individual or business shall not be prohibited, restricted, or otherwise prevented from:

(1) accepting digital assets to purchase legal goods or services; or

(2) using a self-hosted wallet or hardware wallet, to maintain self-custody of digital assets.

(B) Digital assets used as a method of payment may not be subject to any additional tax, withholding, assessment, or charge by the state or a local government that is based solely on the use of the digital asset as the method of payment.

(C) This section shall not be construed to prohibit the state or a local government from imposing or collecting a tax, withholding, assessment, or charge that would otherwise be imposed or collected if the transaction had taken place with United States legal tender.