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1350                                STATE OF SOUTH CAROLINA 
                                    DEPARTMENT OF REVENUE                                                   UT-3W 
                                                                                                            (Rev. 1/10/23) 
dor.sc.gov                        SC USE TAX WORKSHEET                                                          3276

                                  The state Sales and Use Tax rate is 6%.  

MyDORWAY is the fastest, easiest way to report and pay Use Tax. Visit MyDORWAY.dor.sc.gov to get started.

Column A                Column B    Column C                                            Column D            Column E 
Date of    Name of store/         Total price of purchases                             Sales or Use Tax     Amount taxable 
purchase   company/vendor         (includes shipping and                                due and paid        (subtract Column D 
                                  handling, warranty costs,                            to another state     from Column C)
                                  and Sales or Use Tax due                           or local jurisdiction
                                  and paid on the purchase)
                                  $                                                  $                    $ 
                                  $                                                  $                    $ 
                                  $                                                  $                    $ 
                                  $                                                  $                    $ 
                                  $                                                  $                    $ 
                                  $                                                  $                    $ 
                                  $                                                  $                    $
                                  Total of Column C:                                 Total of Column D:   Total of Column E: 

Line 1                            $                                                  $                    $
       Enter your county's state and local Sales and Use Tax rate. (Refer to the Sales 
Line 2
       and Use Tax Rates by County chart on page 2.)                                                                                      %

Line 3 Multiply Column E of Line 1 by the rate on Line 2.                                                 $

Line 4 Line 1 of Column D                                                                                 $

Line 5 SC Use Tax Due. Subtract Line 4 from Line 3. Round to the nearest dollar.                          $
Do not use this form if you report and pay your Use Tax due on your Individual Income Tax return or on MyDORWAY, or if 
you have a Sales Tax license or Use Tax registration number. 

                                    cut along dotted line

1350                                                                                                                    UT-3
                                                                                                            (Rev. 1/10/23) 
                                  SOUTH CAROLINA DEPARTMENT OF REVENUE                                                  3276
dor.sc.gov                          USE TAX PAYMENT RETURN
Your Social Security Number (SSN) Municipality or County Numerical Code                 Amended:          Tax Year (YY):
                                  (Use municipality code if within municipal limits) 

                                                                                       (Enter Line 5, 
                                                                                       Column E from the  
Name and street address                                                                Worksheet here)                                . 00

                                                                                       This form is correct and complete to the best of my knowledge. I 
                                                                                       understand that intentionally providing a false or fraudulent 
                                                                                       statement to the SCDOR is a misdemeanor crime. 

Mail this completed form with your check. Do not send cash. Make                       Signature
check payable to SCDOR and include your name, SSN, and UT-3 in 
the memo. Mail UT-3 and payment to: SCDOR, Sales Taxable, PO                           Phone                Date
Box 100193, Columbia, SC 29202.

32761074



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                                                    Instructions     
Use this worksheet to record purchases subject to Use Tax. If you use this worksheet, mail the voucher back to the SCDOR, 
but keep the worksheet portion for your records. You must enter the correct four-digit County or Municipality Code on 
your voucher. If you're planning to store, use, or otherwise consume the purchased items within the limits of a municipality, 
be sure to use that municipality's code instead of the county code. A list of County and Municipality Codes is available on 
page 3 of this form. 
 
Use Tax is due on purchases of tangible goods if South Carolina Sales Tax was not paid. Examples include catalog 
purchases, goods bought online, or furniture purchased out of state and delivered into South Carolina on which no or 
insufficient South Carolina tax was paid.  
 
Contrary to a common misconception, the federal Internet Tax Freedom Act governs taxation of internet access through your 
internet access provider. Goods purchased online are not tax free. When calculating your Use Tax, review your credit 
card statements and any large purchases made during the taxable year. 
 
Credit: You can subtract tax paid to another state or local jurisdiction from your South Carolina Use Tax due. For example, if 
you  purchased furniture in another state and paid that state's Sales Tax, you would subtract the tax you paid from your 
South Carolina Use Tax calculation. 
 
You have three options for reporting and paying Use Tax: 
  1.  On your Individual Income Tax Return. Do not submit this form if you report Use Tax on your Individual Income Tax 
       return. 
  2.  Online using our free tax portal, MyDORWAY, at MyDORWAY.dor.sc.gov. Sign into your existing account or create 
       a new account to get started. Do not submit this form if you pay your Use Tax on MyDORWAY. 
  3.  Mail the completed UT-3 with your check. Do not send cash. Make check payable to SCDOR and include your 
       name, SSN, and UT-3 in the memo. Mail UT-3 and payment to: SCDOR, Sales Taxable, PO Box 100193, 
       Columbia, SC 29202. 

                                              Sales and Use Tax Rates by County
Some counties impose a local Sales and Use Tax in addition to the state's 6% rate. Use the Sales Tax rate of either the 
county where you are located or the county where the property was delivered. The chart below lists the combined tax rate for 
counties with additional local Sales and Use Taxes. To verify a county's tax rate or determine if a county's tax rate has 
changed, contact us at SalesandUseTax@dor.sc.gov or 1-844-898-8542.

                                  Sales and Use Tax Rates by County as of March                          1, 2023
                                                                                                         
 Abbeville .................................... 7%  Dillon ......................................... 8% Lexington................................... 7%
 Aiken ......................................... 8%  Dorchester ................................. 7%    McCormick................................. 8%
 Allendale.................................... 8%  Edgefield.................................... 8%     Marion ....................................... 8%
 Anderson ................................... 7%  Fairfield...................................... 7%    Marlboro .................................... 8%
 Bamberg .................................... 8%  Florence..................................... 8%      Newberry ................................... 7%
 Barnwell..................................... 8%  Georgetown ............................... 6% 
                                                                                                        Oconee...................................... 6%
 Beaufort ..................................... 6%  Greenville................................... 6% 
                                                                                                        Orangeburg................................ 7%
 Berkeley..................................... 9%  Greenwood ................................ 7%
                                                                                                        Pickens...................................... 7%
 Calhoun ..................................... 8%  Hampton .................................... 7%
 Charleston ................................. 9%  Horry ......................................... 8%    Richland .................................... 8%
 Cherokee ................................... 8%  Horry - City of Myrtle Beach......... 9%              Saluda ....................................... 8%
 Chester...................................... 8%  Jasper........................................ 8%    Spartanburg ............................... 7%
 Chesterfield................................ 8%  Kershaw..................................... 8%       Sumter....................................... 8%
 Clarendon .................................. 8%  Lancaster................................... 8%       Union......................................... 7%
 Colleton ..................................... 8%  Laurens ..................................... 8%    Williamsburg .............................. 8%
 Darlington .................................. 8%  Lee............................................ 8%   York........................................... 7% 

Assessment Time Limitations for Use Taxes 
SC Code Section 12-54-85(C) allows the SCDOR to assess state Sales and Use Tax or a local Use Tax administered and 
collected by the SCDOR beyond the standard 36-month limitation. For this extension to apply, the SCDOR must learn about 
the purchase from another state or local taxing authority, a regional or national tax administration organization, or the federal 
government.
Social Security Privacy Act Disclosure 
It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer. 42 U.S.C. 405(c)(2)(C)(i) permits a state 
to use an individual's Social Security Number as means of identification in administration of any tax. SC Regulation 117-201 mandates that any person 
required to make a return to the SCDOR must provide identifying numbers, as prescribed, for securing proper identification. Your Social Security 
Number is used for identification purposes. 
The Family Privacy Protection Act 
Under the Family Privacy Protection Act, the collection of personal information from citizens by the SCDOR is limited to the information necessary for 
the SCDOR to fulfill its statutory duties. In most instances, once this information is collected by the SCDOR, it is protected by law from public disclosure. 
In those situations where public disclosure is not prohibited, the Family Privacy Protection Act prevents such information from being used by third 
parties for commercial solicitation purposes. 



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                        MUNICIPAL AND COUNTY NUMERICAL CODES  (Rev. 12/9/21)                          ST-604
    Name           Code Name                Code      Name                   Code Name                Code 
Abbeville County   1001 Cherokee County     1011 Hampton County              1025 Oconee County       1037
  Abbeville (City) 2005 Blacksburg          2068 Brunson                     2082 Walhalla            2937 
  Calhoun Falls    2100 Chesnee             2137 Estill                      2265 Westminister        2960 
  Donalds          2212 Gaffney             2330 Fairfax                     2281 West Union          2957
  Due West         2216 Smyrna              2836 Furman                      2320 Orangeburg County   1038
  Honea Path       2425 Chester County      1012 Gifford                     2336 Bowman              2078 
  Lowndesville     2538 Chester (City)      2139 Hampton (Town)              2380 Branchville         2080 
  Ware Shoals      2944 Fort Lawn           2304 Luray                       2546 Cope                2166 
Aiken County       1002 Great Falls         2354 Scotia                      2807 Cordova             2169 
  Aiken (City)     2010 Lowrys              2542 Varnville                   2932 Elloree             2260 
  Burnettown       2084 Richburg            2755 Yemassee                    2985 Eutawville          2270 
  Jackson          2440 Chesterfield County 1013 Horry County                1026 Holly Hill          2416 
  Monetta          2601 Cheraw              2133 Atlantic Beach              2035 Livingston          2522 
  New Ellenton     2628 Chesterfield (Town) 2142 Aynor                       2040 Neeses              2624 
  N. Augusta       2652 Jefferson           2444 Briarcliffe Acres           2081 North               2648 
  Perry            2713 McBee               2570 Conway                      2163 Norway              2660 
  Salley           2798 Mount Croghan       2606 Loris                       2534 Orangeburg (City)   2678 
  Wagener          2935 Pageland            2686 Myrtle Beach                2615 Rowesville          2785 
  Windsor          2971 Patrick             2695 N. Myrtle Beach             2620 Santee              2804 
Allendale County   1003 Ruby                2790 Surfside Beach              2883 Springfield         2849 
  Allendale (Town) 2015 Clarendon County    1014 Jasper County               1027 Vance               2930 
  Fairfax          2280                          Hardeeville                 2384 Woodford            2975
  Sycamore         2889 Manning             2585 Ridgeland                   2765 Pickens County      1039
  Ulmers           2910 Paxville            2698                                  Central             2118 
Anderson County    1004 Summerton           2871 Kershaw County              1028 Clemson             2148 
Anderson (City)    2020 Turbeville          2905 Bethune                     2064 Easley              2230 
Belton             2060 Colleton County     1015 Camden                      2103 Liberty             2510 
Clemson            2149 Cottageville        2172 Elgin                       2250 Norris              2644 
Easley             2231 Edisto Beach        2243 Lancaster County            1029 Pendleton           2711 
Honea Path         2424 Lodge               2530 Heath Springs               2396 Pickens (City)      2716 
Iva                2439 Smoaks              2831 Kershaw                     2460 Six Mile            2828
Pelzer             2707 Walterboro          2940 Lancaster (City)            2482 Richland County     1040
Pendleton          2710 Williams            2965 Van Wyck                    2925 Arcadia Lakes       2030 
Starr              2861 Darlington County   1016 Laurens County              1030 Blythewood          2075 
West Pelzer        2955 Darlington (City)   2200 Clinton                     2151 Cayce               2116 
Williamston        2967 Hartsville          2392 Cross Hill                  2181 Columbia            2160 
Bamberg County     1005 Lamar               2478 Fountain Inn                2316 Eastover            2235 
Bamberg (City)     2052 Society Hill        2837 Gray Court                  2350 Forest Acres        2298 
Denmark            2204                                                           Irmo                2434
Ehrhardt           2245 Dillon County       1017 Laurens (City)              2498 
Govan              2346 Dillon (City)       2208 Ware Shoals                 2946 Saluda County       1041
Olar               2674 Lake View           2474 Waterloo                    2947 Batesburg Leesville 2057 
Barnwell County    1006 Latta               2494 Lee County                  1031 Monetta             2602 
Barnwell (City)    2054 Dorchester County   1018 Bishopville                 2066 Ridge Spring        2760 
Blackville         2070 Harleyville         2388 Lynchburg                   2554 Saluda (Town)       2801 
                                                                                  Ward                2942
Elko               2255 Lincolnville        2515 Lexington County            1032
Hilda              2408 N. Charleston       2657 Batesburg Leesville         2056 Spartanburg County  1042
Kline              2466 Reevesville         2750 Cayce                       2115 Campobello          2109 
Snelling           2835 Ridgeville          2770 Chapin                      2124 Central Pacolet     2121 
Williston          2970 St. George          2852 
Beaufort County    1007 Summerville         2874 Columbia                    2161 Chesnee             2136 
                                                 Gaston                      2332 Cowpens             2178 
Beaufort (City)    2058 Edgefield County    1019 Gilbert                     2338 Duncan              2220 
Bluffton           2074 Edgefield (Town)    2240 Irmo                        2433 Greer               2371 
Hardeeville        2385 Johnston            2448 Lexington (Town)            2506 Inman               2430 
Hilton Head Island 2410 North Augusta       2653 Pelion                      2704 Landrum             2486 
Port Royal         2727 Trenton             2901 Pine Ridge                  2718 Lyman               2550 
Ridgeland          2766 Fairfield County    1020 South Congaree              2840 Pacolet             2680 
Yemassee           2986 Blythewood          2077 Springdale                  2846 Reidville           2753 
Berkeley County    1008 Jenkinsville        2445 Summit                      2877 Spartanburg (City)  2843 
Bonneau            2076 Ridgeway            2775 Swansea                     2886 Wellford            2950 
Charleston (City)  2129 Winnsboro           2972 West Columbia               2952 Woodruff            2977
Goose Creek        2342 
Hanahan            2382 Florence County     1021 McCormick County            1033 Sumter County       1043
Jamestown          2442 Coward              2175 McCormick (Town)            2582 Mayesville          2594 
Moncks Corner      2600 Florence (City)     2286 Parksville                  2692 Pinewood            2720 
North Charleston   2658 Johnsonville        2446 Plum Branch                 2722 Sumter (City)       2880
St. Stephen        2858 Lake City           2470 Marion County               1034 Union County        1044
Summerville        2876 Olanta              2670 
Calhoun County     1009 Pamplico            2689 Marion (City)               2588 Carlisle            2112 
Cameron            2106 Quinby              2735 Mullins                     2612 Jonesville          2450 
St. Matthews       2855 Scranton            2810 Nichols                     2636 Lockhart            2526 
Charleston County  1010 Timmonsville        2897 Sellers                     2813 Union (City)        2915
Awendaw            2038 Georgetown County   1022 Marlboro County             1035 Williamsburg County 1045
Charleston (City)  2130 Andrews             2025 Bennettsville               2062 Andrews             2026 
Folly Beach        2292 Georgetown (City)   2334 Blenheim                    2072 Greeleyville        2358 
Goose Creek        2343 Pawleys Island      2697 Clio                        2154 Hemingway           2400 
Hollywood          2420                          McColl                      2576 Kingstree           2463 
Isle of Palms      2436 Greenville County   1023 Tatum                       2895 Lane                2490 
James Island       2441 Fountain Inn        2315 Newberry County             1036 Stuckey             2864
                        Greenville (City)   2362 
Kiawah Island      2462 Greer               2370 Little Mountain             2518 York County         1046
Lincolnville       2514 Mauldin             2591 Newberry (City)             2632 Clover              2157 
McClellanville     2573 Simpsonville        2825 Peak                        2701 Fort Mill           2310 
Meggett            2597 Travelers Rest      2899 Pomaria                     2725 Hickory Grove       2404 
Mt. Pleasant       2609 Greenwood County    1024 Prosperity                  2729 McConnells          2579 
North Charleston   2656                          Silverstreet                2822 Rock Hill           2780 
Ravenel            2745 Greenwood (City)    2366 Whitmire                    2962 Sharon              2819 
Rockville          2783 Hodges              2412 Oconee County               1037 Smyrna              2834 
Seabrook Island    2812 Ninety Six          2640 Salem                       2795 Tega Cay            2896 
Sullivans Island   2867 Troy                2903 Seneca                      2816 York (City)         2990
Summerville        2875 Ware Shoals         2945






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