South Carolina DOR Releases Forms UT-3W, Use Tax Worksheet, UT-3, Use Tax Payment Return, Instructions

The South Carolina Department of Revenue Dec. 9, 2021 released Form UT-3W, SC Use Tax Worksheet, and Form UT-3, Use Tax Payment Return, with instructions and municipal and county numerical codes. The South Carolina sales and use tax rate is 6 percent. Taxpayers shouldn’t use the worksheet if they report and pay their use tax due on their individual income tax returns or on MyDORWAY, or if they have a sales tax license or use tax registration number. The instructions include: 1) taxpayers should use the worksheet to record purchases subject to use tax; 2) use tax is due on ...