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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 & 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 & 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 & Use Tax Rates of SC Municipalities (ST-427)
 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 and tutorials

How to file and pay

 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

Due dates

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