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.
Mailing Addresses
Returns - Balance Due
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Returns - No Balance Due
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General Inquiries
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South Carolina Department of Revenue PO Box 100193 Columbia, SC 29202
| South Carolina Department of Revenue PO Box 125 Columbia, SC 29214-0101
| South Carolina Department of Revenue Sales Tax PO Box 125 Columbia, SC 29214-0400
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