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.