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