Use Tax | South Carolina Department of Revenue

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

State map of counties with local taxes (ST-500)
South Carolina Sales Tax Rate by Municipality (ST-575)
SC District Information search (works best in Microsoft Edge)

Need help?

Phone: 1-844-898-8542
Email: SalesTax@dor.sc.gov

How to file and pay

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.

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.

FILING OPTIONS

Due dates

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

Paper forms

(Filing by paper is only available to taxpayers whose tax liability is less than $15,000.)

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

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

Frequently asked questions

No. The Use Tax was established at the same time as the Sales Tax in 1951. All states that impose a Sales Tax also impose a Use Tax.

The Use Tax is an important source of revenue for South Carolina. The revenues from Sales and Use Taxes help fund a better state to live, work, and play.

When Sales Tax has not been paid on an out-of-state purchase, businesses that are registered for Sales and/or Use Tax, private citizens, professionals, and unregistered businesses are required to report and pay Use Tax on purchases brought into South Carolina to be used, stored, or consumed in the state.

Taxable items are defined by law as tangible property purchases at retail for use, storage, or consumption in the state. The items that are subject to the Use Tax are the same items subject to the Sales Tax.

Examples of tangible goods purchased out-of-state and subject to Use Tax include but are not limited to catalog purchases, goods bought online, or furniture.

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.

Tax rates

Need help?

How to file and pay​

File and pay on ​​MyDORWAY

File with third party software (Sales XML/EFT)​​

Due dates

Paper​ ​forms

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?

How to file and pay

File and pay on MyDORWAY

File with third party software (Sales XML/EFT)

Paper forms