South Carolina Use Tax

South Carolina Use Tax

Use Tax is due on purchases outside of South Carolina for use, storage, or consumption in South Carolina. Use Tax is paid to the SCDOR when the state Sales and Use Tax has not been collected by the seller.

You may need to pay Use Tax if you make purchases:

• from retailers online

• from out-of-state catalog companies

• from home shopping networks

• when visiting another state

The tax rate for the Use Tax is the same as the Sales Tax. The rate is determined by where the tangible personal property will be used, stored, or consumed, regardless of where the sale takes place. For more information and updated tax rates, visit dor.sc.gov/tax/use.

You have three options for reporting and paying Use Tax:

1. On line 26 of your Individual Income Tax Return. Calculate your Use Tax using the SC Use Tax Worksheet below. No additional form or paperwork is required.

2. Online using our free tax portal, MyDORWAY, at MyDORWAY.dor.sc.gov. Sign into your existing account or create an account to get started. No additional form or paperwork is required.

3. Mail the UT-3 with check or money order payable to "SCDOR" to: SCDOR, Sales Taxable, PO Box 100193, Columbia, SC 29202.

If you have paid your Use Tax during the year on a UT-3 electronically, or have no Use Tax due, check the box on line 26.

Use Tax rates: The state Sales and Use Tax rate is 6% plus the applicable local Use Tax rate of the county in which you are located or other applicable rate wherever tangible personal property was delivered. Sales of unprepared foods are exempt from state Sales and Use Tax. Local taxes still apply to sales of unprepared food unless the local tax law exempts such sales.

The following are the rates for each county as of May 1, 2019:

• 6% Georgetown, Greenville, Oconee

• 7% Abbeville, Anderson, Beaufort, Dorchester, Edgefield, Fairfield, Greenwood, Laurens, Lexington, Newberry, Orangeburg, Pickens, Spartanburg, Union, York

• 8% Aiken, Allendale, Bamberg, Barnwell, Berkeley, Calhoun, Cherokee, Chester, Chesterfield, Clarendon, Colleton, Darlington, Dillon, Florence, Hampton, Horry, Kershaw, Lancaster, Lee, Marion, Marlboro, McCormick, Richland, Saluda, Sumter, Williamsburg

• 9% Charleston, Horry-City of Myrtle Beach, Jasper