For State Use Tax in South Carolina, are digital goods like music included? It seems some online sellers charge tax and some don't, so how do I know what I'm liable for?

[smallreflection]

I get a summary of goods ordered from Amazon each year that need to be included under SC Use Tax, but how am I to figure digital purchases in this too? Because I think some digital purchases such as through PayPal have already had tax included.

[AnnetteB]

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.