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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 and applicable Local Taxes aren’t paid on purchases when they would have been had they been purchased from a SC retailer. SC imposes a statewide 6% Use Tax, plus any applicable Local Taxes, on the sales price of the tangible goods that have been bought at retail to be used, stored, ​or consumed in SC. 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.​


Our online Sales & Use Tax Seminars and Sales Tax Workshops are free to the public. You can interact and participate by asking ​SCDOR's subject matter experts questions from your own home or office.
Register now >​​


This video will walk you through the process ​for filing a Sales & Use Tax Return step-by-step on MyDORWAY.

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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