If you made any out of state purchases from retailers via internet or mail order and brought them for use, storage or consumption Inside South Carolina and no taxes have been collected on these purchases, you may owe South Carolina Use Tax.
What is the Use Tax rate?
The state sales and use tax rate is 6% plus the applicable local use tax rate of the county in which you are located or other applicable rate wherever tangible personal property was delivered. The chart below contains a combined tax rate of the state's basic rate (6%) along with the local tax rate of some counties as of January 1, 2022.
|6%||Beaufort, Georgetown, Greenville, Oconee|
|7%||Abbeville, Anderson, Dorchester, Fairfield, Greenwood, Hampton, Lexington, Newberry, Orangeburg, Pickens, Spartanburg, Union, York|
|8%||Aiken, Allendale, Bamberg, Barnwell, Berkeley, Calhoun, Cherokee, Chester, Chesterfield, Clarendon, Colleton, Darlington, Dillon, Edgefield, Florence, Horry, Kershaw, Lancaster, Laurens, Lee, Marion, Marlboro, McCormick, Richland, Saluda, Sumter, Williamsburg|
|9%||Charleston, Horry-City of Myrtle Beach, Jasper|
To report your South Carolina use tax, go to:
- Edit (three dots)
- Additional Taxes
- Use Tax