According to the SC Department of Revenue site, Use
Tax applies to “the purchase of tangible
goods for use in South Carolina on
which no South Carolina sales and use tax has been paid.” See the following link for the full
definition: https://dor.sc.gov/tax/use.
Tangible goods have a physical nature. Digital goods such as downloadable music or mobile apps do not have a physical nature (they
are considered intangible goods) and would
not be subject to use tax in South Carolina.
