Use Tax

USE TAX ×

South Carolina Department of Revenue
Sales Tax
P.O. Box 125
Columbia, SC 29214-0111

Phone: 803-898-5000
Email: SalesTax@dor.sc.gov

What is Use Tax?

The purchase of tangible goods for use in South Carolina, on which no South Carolina sales and use tax has been paid, are subject to the use tax. Examples include: catalog purchases, goods bought online over the internet, or furniture purchased out of state and delivered to South Carolina on which no (or insufficient) South Carolina tax was paid.

Anyone who buys tangible personal property from out-of-state and brings it into South Carolina is responsible for paying a use tax of 6% on the sales price of the property. Businesses that regularly make non-taxed purchases from out of state report and pay the use tax on their monthly sales and use tax return. A use tax credit will be allowed for sales tax paid and due in another state, if the other state has similar reciprocity with South Carolina. The same rules for sales tax also apply to use tax.

Tax Rates:

Sales and Use Tax Rates of SC Municipalities (ST-427)
Sales and Use Tax Rates of SC Municipalities (By Zip Code) (ST-439)
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)

Workshops & Tutorials:

Forms:

Business: ST-3 State Sales and Use Tax Return

File online using MyDORWAY
OR
To file by paper, download, print and mail your ST-3 to the address listed on the form

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

File online using MyDORWAY
OR
To file by paper, download, print and mail your return to the address listed on the form.

Due Date:

This tax form and payment can be mailed by the taxpayer a week, month, quarter, or year after the purchase.

Mailing Addresses:

Personal: UT-3 SC Use Tax Worksheet	Business: ST-3 State Sales and Use Tax Return
Personal: UT-3 SC Use Tax Worksheet South Carolina Department of Revenue Sales Tax Columbia, SC 29214-0110	Business: ST-3 State Sales and Use Tax Return South Carolina Department of Revenue Sales Tax Return Columbia, SC 29214-0101