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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 and 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 and 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 and Use Tax Rates of SC Municipalities (ST-427)  
 Sales and Use Tax Rates of SC Municipalities (By Zip Code) (ST-439)  
 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 & Tutorials:

Mailing Addresses

Returns - Balance Due
Returns - No Balance Due
General Inquiries
South Carolina Department of Revenue
PO Box 100193
Columbia, SC 29202
South Carolina Department of Revenue
PO Box 125
Columbia, SC 29214-0101
South Carolina Department of Revenue
Sales Tax
PO Box 125
Columbia, SC 29214-0400

 

​Forms:

Business: ST-3 State Sales and Use Tax Return

  File online using MyDORWAY 

 OR

  To file by paper, download, print and mail your ST-3 to the address listed on the form

Personal: UT-3/UT-3W SC Use Tax Worksheet and Payment Return

 File online using MyDORWAY 

 OR

  To file by paper, download, print and mail your return to the address listed on the form.

Due Date:

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