Enlarge image | 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 |
Enlarge image | 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. |
Enlarge image | 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 |