Article: 50453

Overview 

South Carolina residents are required to pay use tax on out-of-state purchases where no sales tax was collected. This typically applies to online purchases, mail-order items, or out-of-state purchases of goods used, stored, or consumed in South Carolina. 

Use tax ensures fairness between in-state and out-of-state sellers and supports public services funded by state tax revenue. 

Who Must Report Use Tax? 

You should complete Schedule W if: 

• You made purchases from out-of-state sellers who did not charge SC sales tax, 

• The items were used, stored, or consumed in South Carolina, 

• Your total purchases subject to use tax exceed $100, or 

• You wish to voluntarily report eligible purchases regardless of amount. 

What is the Tax Rate? 

• The statewide use tax rate is 6%. 

• Local (county-level) use tax may also apply, ranging from 1% to 3% depending on your county. 

• The tax owed is the same rate you would have paid had the purchase been made in-state. 

How to Report 

1. Navigate to the State Taxes section on the left-hand side of the screen. 

2. Click the link: “I’d like to see the forms I’ve filled out or search for a form.” 

3. In the dropdown menu, select South Carolina. 

4. Click on the General tab. 

5. Click on “Use Tax Worksheet (Schedule W)” to open the form. 

6. Enter all applicable information.  

7. Click ‘Save’ once complete. 

Additional Resources 

 For further information see:  https://dor.sc.gov/forms-site/Forms/SC1040Instr_2024.pdf