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​​​​​​​BEGINNING OCTOBER 1, 2022: Paper forms will no longer be accepted
You will be required to electronically file and pay your returns after October 1, 2022​​. Read our latest article for more information and see other Accommodations Tax tips.


​​Us​​e 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.

Want to learn more about Sales & Use T​ax?

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 ho​w 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 M​yDORWAY​
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 & Us​e 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​89 - Schedule for Local Taxes
  • ST-3 - State Sales & Use Tax Return​
For individuals:
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Frequently asked questions