Purchases of tangible goods for use in South Carolina on which no South Carolina sales or use tax has been paid are subject to use tax.
Examples include: catalog purchases, goods bought on the internet, or furniture purchased out of state and delivered in South Carolina on which no or insufficient South Carolina tax was paid.
Certain items are exempt from use tax. Some examples include: textbooks, newspapers, some prescription medication and medical supplies, hearing aids, certain items purchased during the annual sales tax holiday, coins and currency, and unprepared food that may be purchased with United States Department of Agriculture food coupons. Visit the South Carolina Department of Revenue's website for more information on these exceptions.