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, purchases from home shopping networks, or furniture purchased out of state and delivered in South Carolina on which no or insufficient South Carolina tax was paid.
When calculating your Use Tax, review your credit card statements and any large purchases made during the taxable year.
Certain items are exempt from use tax. Some examples include: textbooks, newspapers, some prescription medication and medical supplies, hearing aids, 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. Further details and a complete listing of exemptions can be found in Section 12-36-2120 of the South Carolina Code of Laws