Which of the following contributes to payroll taxes in South Carolina?

Payroll taxes in South Carolina are contributions that are primarily associated with employment and wages. Federal income tax withholding is a component of payroll taxes because it is deducted from employees' paychecks and remitted to the federal government as part of the income tax system. This tax withholding directly impacts the amount of income an employee takes home after their wages are calculated, making it a crucial part of the payroll process.

The other options, while related to taxes, do not directly contribute to payroll taxes. Sales tax is applied to the purchase of goods and services, state property tax is levied on real estate and properties, and corporate tax is a tax imposed on a corporation's income. None of these taxes are deducted from payroll or wages nor do they deal with employment-related income directly. Federal income tax withholding is specifically designed to ensure that employees contribute to their federal tax obligations through their wages, thus making it the correct answer regarding what contributes to payroll taxes in South Carolina.