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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 May 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 ..................................... 7% 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....................................... 7%
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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