Form Ut-3w - Sc Use Tax Worksheet -State Of South Carolina Department Of Revenue (Page 2 of 2) in pdf

Instructions for SC Use Tax Worksheet

DO NOT USE THIS RETURN IF YOU ARE CURRENTLY A SALES TAX LICENSEE OR HAVE A USE TAX

REGISTRATION NUMBER.

Please keep the top portion of this worksheet with your records. Record purchases subject to use tax. You pay your use tax on the

detachable bottom portion of this form, on your individual income tax return, or when filing on-line at

Use Tax: Purchases of tangible goods for use in South Carolina on which no South Carolina sales or use tax has been paid are

subject to the use tax. Examples include: catalog purchases, goods bought on-line over the internet, or furniture purchased out of state

and delivered in South Carolina on which no or insufficent South Carolina tax was paid. (Contrary to popular misconception, the federal

Internet Tax Freedom Act governs taxation of access to the internet through your internet-access provider. Goods purchased over the

internet are not tax free.) When figuring your use tax liability, please review any credit card statements from the taxable year. In

addition, please recall any large purchases made during the taxable year.

Credit: You are allowed a credit against SC use tax for the amount of tax due and paid to another state or local jurisdiction. For

example, if you purchased furniture and took delivery of the furniture in another state, and paid that state's 4% sales tax, you would

calculate the SC use tax at 5%, plus local option taxes, and subtract from the total 4% paid to the other state.

SALES AND USE TAX RATES BY COUNTY

Use the sales tax rate of the county in which you are located or other applicable rate wherever tangible personal property was

delivered. The state's basic sales tax rate is five percent (5%). Currently, some counties impose a local sales and use tax in addition to

the state's basic rate. The chart below contains a combined tax rate of the state's basic rate along with the local tax rate of some

counties. To verify a county's tax rate or determine if a county's tax rate has changed, please call (803) 898-5788.

SALES AND USE TAX RATES BY COUNTY AS OF OCTOBER 1, 2006

COUNTY

RATE

COUNTY

RATE

Abbeville ................................. 6%

Greenwood ............................. 5%

Aiken ....................................... 6%

Hampton .................................. 7%

Allendale ................................. 7%

Horry ....................................... 5%

Anderson ................................. 5%

Jasper ..................................... 7%

Bamberg .................................. 6%

Kershaw .................................. 6%

Barnwell .................................. 6%

Lancaster ................................ 6%

Beaufort .................................. 5%

Laurens ................................... 6%

Berkeley .................................. 6%

Lee .......................................... 7%

Calhoun ................................... 6%

Lexington ................................ 6%

Charleston ..............................6.5%

McCormick .............................. 6%

Cherokee ................................. 6%

Marion ..................................... 6%

Chester .................................... 6%

Marlboro ................................. 6%

Chesterfield ............................. 7%

Newberry ................................ 6%

Clarendon ................................ 7%

Oconee ................................... 5%

Colleton ................................... 6%

Orangeburg ............................. 6%

Darlington ............................... 7%

Pickens ................................... 6%

Dillon........................................ 7%

Richland ................................. 6%

Dorchester ............................... 6%

Saluda .................................... 6%

Edgefield ................................. 6%

Spartanburg ............................ 5%

Fairfield ................................... 6%

Sumter .................................... 6%

Florence .................................. 6%

Union ...................................... 5%

Georgetown ............................. 5%

Williamsburg ........................... 6%

Greenville ................................ 5%

York ........................................ 6%

Social Security Privacy Act Disclosure

It is mandatory that you provide your social security number on this tax form. 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 SC Department of Revenue shall 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 Department of Revenue is limited to the

information necessary for the Department to fulfill its statutory duties. In most instances, once this information is collected by the Department,

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.

32762015

Form Ut-3w - Sc Use Tax Worksheet -State Of South Carolina Department Of Revenue Page 2

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