SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Paying Your Use Tax

 

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.



 
The S.C. Department of Revenue strives to make our website broadly accessible and is continuously working on improvements.
If you have problems accessing this website or suggestions on how to improve the accessibility of this site, please contact webmaster@sctax.org.

Disclaimer and Copyright Information
Privacy Statement

Home / Contact DOR