South Carolina – Use Tax Payment Options

SALT Report 1380 – The South Carolina Department of Revenue reminds business owners that if they buy tangible personal property from out-of-state and bring it into South Carolina, they are responsible for paying a 6% use tax.

The Department offers three options for businesses to pay their Use Tax obligations:

  • Pay the tax online through the Department of Revenue’s Electronic Payment System. The DOR-ePAY system is designed to give taxpayers a fast, free, and secure way to submit tax payments.  A username and password is required.
  • Report and remit the Use Tax by completing form UT-3/UT-3W, the Use Tax Payment Return and Worksheet, and mailing it to the SC Department of Revenue, or
  • Report and remit the Use Tax on the South Carolina Individual Income Tax Return Form SC 1040
Businesses that regularly make non-taxed purchases from out of state must report and pay the use tax on their monthly sales and use tax return.  If a business has a use tax registration or a retail sales tax license they must continue to file their returns using E Sales.
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.
For Further Information: