If you made an out of state purchase for consumption/use in your home state of South Carolina, then - yes - you would be liable for consumer use tax. Whether you actually owe any tax depends on the facts - if you didn't pay any tax in North Carolina, then you would need to account for the consumer use tax on your return. If you did pay tax in North Carolina, then you would still technically be liable for consumer use tax - but you would get a credit for the tax you did pay on the item.
The purpose of the tax isn't to make you pay additional tax on the item. Its to level the playing field and make sure people don't purchase from low tax or no tax state and then bring them home. You can see more information on page 8 and 9 of the South Carolina return instructions.
If you made an out of state purchase for consumption/use in your home state of South Carolina, then - yes - you would be liable for consumer use tax. Whether you actually owe any tax depends on the facts - if you didn't pay any tax in North Carolina, then you would need to account for the consumer use tax on your return. If you did pay tax in North Carolina, then you would still technically be liable for consumer use tax - but you would get a credit for the tax you did pay on the item.
The purpose of the tax isn't to make you pay additional tax on the item. Its to level the playing field and make sure people don't purchase from low tax or no tax state and then bring them home. You can see more information on page 8 and 9 of the South Carolina return instructions.