Anyone who buys tangible personal property from out-of-state and brings it into South Carolina is responsible for paying a use tax of 6% on the sales price of the property. Businesses which regularly make non-taxed purchases from out of state report and pay the use tax on their monthly sales and use tax return
A use tax credit will be allowed for sales tax paid and due in another state, if the other state has similar reciprocity with this state. The same rules for sales tax also apply to use tax.
Individuals not in business who make non-taxed purchases from out of state should report the use tax on Form UT-3, Individual Purchase Use Tax Return. This form is included in the South Carolina individual income tax forms package mailed to taxpayers each year.