Pay Your Use Tax Bill

You have three options for paying the tax for purchases by individuals subject to Use Tax:

1. Pay the tax online through the SC Department of Revenue’s Electronic Payment System – DOR-ePay.   The DOR-ePAY system is designed to give taxpayers a fast, free, and secure electronic way to submit tax payments.  A username and password is required, but you can easily set up a new user account from the “Pay Online” screen.

2. Report and remit the Use Tax by completing the UT-3/UT-3W (Use Tax Payment Return and Worksheet) and mailing it to the SC Department of Revenue , Sales Tax, Columbia SC  29214-0110

3. Report and remit the Use Tax on the South Carolina Individual Income Tax Return Form SC 1040.

All businesses which have a use tax registration or a retail sales tax license MUST continue to file their returns using E Sales.