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. You can use the South Carolina Use Tax worksheet to compute the Use Tax due by clicking here.
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 May 1, 2017.
6% - Beaufort, Greenville, Oconee, Spartanburg
7% - Abbeville, Anderson, Calhoun, Dorchester, Edgefield, Fairfield, Georgetown, Greenwood, Laurens, Lexington, Newberry, Orangeburg, Pickens, Saluda, Union, York
8% - Aiken, Allendale, Bamberg, Barnwell, Berkeley, Cherokee, Chester, Chesterfield, Clarendon, Colleton, Darlington, Dillon, Florence, Hampton, Horry, Kershaw, Lancaster, Lee, Marion, Marlboro, McCormick, Richland, Sumter, Williamsburg
9% - Charleston, Horry-City of Myrtle Beach, Jasper
For additional information pertaining to South Carolina Use Tax, please click here.
To enter any Use Tax amount due within your account for South Carolina, please follow the steps below:
- State Section (Edit)
- Additional Taxes
- Use Tax