SCDOR | Use Tax

USE TAX ×

Use Tax

Forms

Refund Procedures

← Sales & Use Tax Index

Phone: 1-844-898-8542

Email: SalesTax@dor.sc.gov

Use Tax

Use Tax applies when South Carolina Sales Tax hasn’t been paid on an out-of-state purchase. Tangible goods that have been bought at retail to be used, stored, or consumed in South Carolina are subject to a statewide 6% Use Tax, plus any applicable Local Taxes. The purchaser pays the Use Tax. Businesses that regularly make non-taxed purchases from out-of-state should report and pay the Use Tax on their monthly Sales & Use Tax return.

Tax rates

Sales & Use Tax rates of SC municipalities (ST-427)
State map of counties with local taxes (ST-500)
Sales Tax rate on accommodations by municipality (ST-575)
SC state and local sales tax rate on unprepared food by municipality (ST-594)

Notices
Notices can be viewed on the Sales & Use Tax Index.

	Want to learn more about Sales & Use Tax? Register for our Sales & Use Tax Seminars and Sales Tax Workshops to ask questions and learn more directly from an SCDOR tax expert.
	Not sure how to file a Sales & Use Tax retun on MyDORWAY? Watch step-by-step as our video takes you through the filing process.

See our frequently asked questions below to learn more.

How to file and pay

You may use any of the following methods to file and pay your taxes.

Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically. We recommend using our free tax portal, MyDORWAY.

Due dates

Returns and payments are due a week, month, quarter, or year after goods have been purchased.

File and pay on MyDORWAY
MyDORWAY is the preferred way to securely file taxes and make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal).

Need a MyDORWAY account? Sign up
Have questions? See MyDORWAY help

File with third party software
(Sales XML/EFT)
You can also use a third party software to electronically file your Sales & Use Tax return. SCDOR's online services for businesses page provides instructions for setting up electronic filing with a third party vendor, located under Sales, Use, and Accommodations.

Paper forms

File a Schedule of Local Taxes (ST-389) with your State Sales & Use Tax Return (ST-3), and mail the completed forms to the address printed on the ST-3. Failure to mail the forms to the correct address may cause delays in processing.

ST-389 - Schedule for Local Taxes
ST-3 - State Sales & Use Tax Return

For individuals:

UT-3/UT-3W - SC Use Tax Worksheet and Payment Return

Use Tax

How to file and pay

Frequently asked questions

Is Use Tax a new tax?

Why is Use Tax important?

Who pays Use Tax?

Which items are subject to Use Tax?

​​Us​​e Tax

How to file and pay

Frequently asked questions

Is Use Tax a new tax?

Why is Use Tax important?

Who pays Use Tax?

Which items are subject to Use Tax?

Use Tax