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South Carolina Says “Pay Use Tax”

South Carolina pro-actively delivers a clear message on their website regarding use tax due on out-of-state purchases. According to the South Carolina site page titled “Know the Facts! Pay the Tax,” the “…use tax is not a new tax, it was enacted in 1951.” On the website page, this last quote is all in capitals.

According to South Carolina law, “[w]hether purchased by mail order, catalog, shopping networks, or on the Internet, all purchases of tangible personal property that [would normally be taxable if purchased in South Carolina]…are subject to consumer use tax.”

In order to help consumers resolve the question of how, South Carolina Department of Revenue has launched a new page on the website providing three options for how to pay consumer use tax:

  • Online through the DOR e-PAY system;
  • Using the Use Tax Payment Return and Worksheet (UT-3/UT-3W) and mailing it to the SC Department of Revenue, Sales Tax, Columbia SC 29214-0110; or
  • Reporting and remitting the Use Tax on the South Carolina Individual Income Tax Return Form SC 1040.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”