SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
All About Use Tax

 

KNOW THE FACTS!  PAY THE TAX

Use Tax Questions?     Get your answers at sctax.org

WHAT IS USE TAX?

This is the tax due on purchases made outside of South Carolina for use, storage, or consumption in South Carolina. The USE TAX is paid to the S.C. Department of Revenue when the State Sales and Use Tax has not been collected by the Seller. USE TAX IS NOT A NEW TAX, IT WAS ENACTED IN 1951. The use tax puts in-state sellers on a level playing field with sellers from outside South Carolina.

WHAT ITEMS ARE SUBJECT TO USE TAX?

Whether purchased by mail order, catalog, shopping networks, or on the Internet, all purchases of tangible personal property that would be subject to the state Sales Tax if purchased in South Carolina are subject to the Consumer Use Tax. Some examples include books, compact discs, computers, electronic equipment, clothing, jewelry, sporting goods, appliances, furniture and other home furnishings.

FOR EXAMPLE: Suppose you purchase a computer from outside of South Carolina. If the purchase is destined for storage, use or consumption in South Carolina, it is subject to the use tax.

LIST OF EXEMPTIONS FOR:

This webpage is for use only by individuals, non-profit organizations and businesses which DO NOT have a use tax registration or a state retail sales tax license.

CREDIT FOR TAXES PAID IN OTHER STATES

FREQUENTLY ASKED QUESTIONS

HOW CAN I PAY MY BILL?



 
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