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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.
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.
Returns and payments are due a week, month, quarter, or year after goods have been purchased.
NOTE: Retailers reporting sales for purposes of the local option tax must report their sales by county and municipality where delivery occurs. RETAILERS CANNOT RELY ON MAILING ADDRESSES IN REPORTING THE LOCAL OPTION TAX. A MAILING ADDRESS IS NOT AN ACCURATE INDICATION AS TO WHETHER OR NOT A LOCATION IS WITHIN A PARTICULAR MUNICIPALITY OR COUNTY.