South Carolina Says “Pay Use Tax”
- Feb 6, 2012 | Susan McLain
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.