How to File
Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period
must file and pay electronically.
We recommend filing electronically online with MyDORWAY, no matter how much your tax liability may be.
Have questions about MyDORWAY? Check out our MyDORWAY Help page.
- To file by paper, complete and mail the following forms to the address printed on the form. Failure to mail to the correct address may cause delays in processing:
- Businesses use the
ST-3 State Sales & Use Tax Return.
Individuals use the
UT-3/UT-3W Use Tax Worksheet and Payment Return
This tax form and payment can be mailed by the taxpayer a week, month, quarter, or year after the purchase.