Tax Law Insights

Anyone who buys tangible personal property from out-of-state and brings it into South Carolina is responsible for paying a use tax of 6% on the sales price of the property, plus any local tax rate addition.  Individuals may report purchases subject to use tax on their individual income tax return (SC 1040, Line 26).  The Department of Revenue publishes a worksheet, UT-3W, which can be used to determine the purchases subject to use tax and the amount of use tax due.  An individual who does not report use tax purchases on his or her income tax return should file Form UT-3, Use Tax Payment Return.  ...