Drake Tax - SC: EF Message 0004

EF Message 0004 on a South Carolina individual return

South Carolina imposes a 6% use tax on tangible goods purchased out-of-state and brought into the state. Local sales tax may also apply. In order to e-file, the taxpayer must either declare out-of-state purchases for computation and payment of the use/sales tax, or affirm that no out-of-state purchases were made.

To declare out-of-state purchases:

• Go to Data entry > States > SC > screen 4 > Use Tax Worksheet – Required section

• Enter the amount for A Total Purchases that were made out-of-state.

• If the taxpayer lived in a county with a local sales tax, select that county from the drop list B.

  • The rates in the drop list are the combined state and local sales/use tax rates.

If no out-of-state purchases were made:

• Go to Data entry > States > SC > screen 4 > Use Tax Worksheet – Required section.

• Check the box Certify that no use tax is due, and make sure the Total Purchases field is blank.