Form ST-3 "State Sales and Use Tax Return" - South Carolina

What Is Form ST-3?

This is a legal form that was released by the South Carolina Department of Revenue - a government authority operating within South Carolina. Check the official instructions before completing and submitting the form.

Form Details:

  • Released on July 2, 2019;
  • The latest edition provided by the South Carolina Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form ST-3 by clicking the link below or browse more documents and templates provided by the South Carolina Department of Revenue.

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Download Form ST-3 "State Sales and Use Tax Return" - South Carolina

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1350
STATE OF SOUTH CAROLINA
DEPARTMENT OF REVENUE
ST-3
STATE SALES AND USE TAX RETURN
(Rev. 7/2/19)
dor.sc.gov
5001
Retail License or Use Tax Registration
Place an X in all boxes that apply.
Change of Address
Business Permanently Closed
AMENDED
(Make changes to
Date
FEIN
Return
address below)
(Complete form C-278 and return your license.)
If the area below is blank, fill in name and address.
SID Number
Period Ended (MM-YY)
File online at MyDORWAY.dor.sc.gov
COMPLETE THE WORKSHEET ON THE REVERSE SIDE FIRST.
DO NOT TAKE CREDITS OR REPORT NEGATIVE
AMOUNTS ON THIS FORM.
SALES AND USE TAX
To apply for refunds, see the ST-14.
1.
Total gross proceeds of sales, rentals, Use Tax and withdrawals for own
.
use (from Item 3 of Sales and Use Tax Worksheet on reverse side) . . . . . . . . . . . . . . . . . .
1.
.
2.
Total amount of deductions (from Item 5 of Sales and Use Tax Worksheet) . . . . . . . . . . . . .
2.
6%
.
3.
Net taxable sales and purchases (line 1 minus line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
.
4.
State Sales and Use Tax: multiply line 3 x 6% (.06) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
ADDITIONAL TAX FROM ST-389
Only complete this section if local taxes are applicable to your sales or purchases.
REMINDER: ST-389 must be completed and attached.
If this section does not apply, go to line 6.
.
5.
5.
Total taxes due (from Column B, line 2, page 5 of 6 of form ST-389) . . . . . . . . . . . . . . . . .
.
6.
6.
Total State and Local Taxes due (add lines 4 and 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
Taxpayer's discount (for timely filed and paid returns only). If your combined
tax liability is less than $100.00, the discount rate is 3% (.03) of line 6. If the
.
total is $100.00 or more, the discount is 2% (.02) of line 6. . . . . . . . . . . . . . . . . . . . . . . . .
7.
Combined discount cannot exceed $3000 per fiscal year, returns for
June through May, which are filed July through June.
.
8.
8.
Net tax payable (line 6 minus line 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.
.
9.
Penalty _________________ , Interest ___________________
.
9.
Add penalty and interest. Enter total on line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.
10.
10.
TOTAL AMOUNT DUE (add lines 8 and 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I authorize the Director of the SCDOR or delegate to discuss this return, attachments and related tax matters with the preparer.
Yes
No
Preparer's name
Phone number
I hereby certify that I have examined this return and to the best of my knowledge and belief it is true and accurate.
Owner, partner, or other title
Printed name
Taxpayer's signature
Daytime phone number
Date
Email
Mail to: Balance due: SCDOR, PO Box 100193, Columbia, SC 29202
Zero due: SCDOR, PO Box 125, Columbia, SC 29214-0101
50011063
1350
STATE OF SOUTH CAROLINA
DEPARTMENT OF REVENUE
ST-3
STATE SALES AND USE TAX RETURN
(Rev. 7/2/19)
dor.sc.gov
5001
Retail License or Use Tax Registration
Place an X in all boxes that apply.
Change of Address
Business Permanently Closed
AMENDED
(Make changes to
Date
FEIN
Return
address below)
(Complete form C-278 and return your license.)
If the area below is blank, fill in name and address.
SID Number
Period Ended (MM-YY)
File online at MyDORWAY.dor.sc.gov
COMPLETE THE WORKSHEET ON THE REVERSE SIDE FIRST.
DO NOT TAKE CREDITS OR REPORT NEGATIVE
AMOUNTS ON THIS FORM.
SALES AND USE TAX
To apply for refunds, see the ST-14.
1.
Total gross proceeds of sales, rentals, Use Tax and withdrawals for own
.
use (from Item 3 of Sales and Use Tax Worksheet on reverse side) . . . . . . . . . . . . . . . . . .
1.
.
2.
Total amount of deductions (from Item 5 of Sales and Use Tax Worksheet) . . . . . . . . . . . . .
2.
6%
.
3.
Net taxable sales and purchases (line 1 minus line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
.
4.
State Sales and Use Tax: multiply line 3 x 6% (.06) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
ADDITIONAL TAX FROM ST-389
Only complete this section if local taxes are applicable to your sales or purchases.
REMINDER: ST-389 must be completed and attached.
If this section does not apply, go to line 6.
.
5.
5.
Total taxes due (from Column B, line 2, page 5 of 6 of form ST-389) . . . . . . . . . . . . . . . . .
.
6.
6.
Total State and Local Taxes due (add lines 4 and 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
Taxpayer's discount (for timely filed and paid returns only). If your combined
tax liability is less than $100.00, the discount rate is 3% (.03) of line 6. If the
.
total is $100.00 or more, the discount is 2% (.02) of line 6. . . . . . . . . . . . . . . . . . . . . . . . .
7.
Combined discount cannot exceed $3000 per fiscal year, returns for
June through May, which are filed July through June.
.
8.
8.
Net tax payable (line 6 minus line 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.
.
9.
Penalty _________________ , Interest ___________________
.
9.
Add penalty and interest. Enter total on line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.
10.
10.
TOTAL AMOUNT DUE (add lines 8 and 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I authorize the Director of the SCDOR or delegate to discuss this return, attachments and related tax matters with the preparer.
Yes
No
Preparer's name
Phone number
I hereby certify that I have examined this return and to the best of my knowledge and belief it is true and accurate.
Owner, partner, or other title
Printed name
Taxpayer's signature
Daytime phone number
Date
Email
Mail to: Balance due: SCDOR, PO Box 100193, Columbia, SC 29202
Zero due: SCDOR, PO Box 125, Columbia, SC 29214-0101
50011063
SALES AND USE TAX WORKSHEET
6%
Retail License or Use Tax Registration Number
Period Ended
MM-YY
1.
Item 1. Gross proceeds of sales/rentals and withdrawals of inventory for own use
Item 2. Out-of-state purchases subject to Use Tax
2.
Item 3. Total - Gross proceeds of sales/rentals, Use Tax and withdrawals of
inventory for own use
(Add Items 1 and 2. Enter here and on line 1 on front of ST-3.)
3.
If local tax is applicable, enter the total on Item 1 of ST-389 worksheet.
Note: Sales of unprepared foods are exempt from the state Sales and Use Tax rate. However, local taxes still apply to sales of unprepared
foods unless the local tax law specifically exempts such sales. Sales that are subject to a local tax must be entered on the ST-389 (Local Sales
Tax Worksheet.)
Item 4. Sales and Use Tax allowable deductions
(Itemize by type of deduction and amount of deduction)
Column A
Column B
Type of deduction
Amount of deduction
$
a. *Sales Exempt During "Sales Tax Holiday" in August
$
b. **Sales over $100.00 delivered onto Catawba Reservation
$
$
$
$
$
Item 5. Total amount of deductions
(Enter total of Column B here and on Line 2
<
>
on front of ST-3.)
5.
Item 6. Net taxable sales and purchases
(Item 3 minus Item 5. Enter total here and Line 3
on front of ST-3.)
6.
IMPORTANT: Your return is DELINQUENT if it is postmarked after the 20th day following the close of the period. Sign and date the
return. Questions? Call toll free 1-844-898-8542.
*Sales Exempt During "Sales Tax Holiday"
If your business sells clothing, clothing accessories, footwear, school supplies, computers, printers and printer supplies, computer
software, bath wash cloths, blankets, bed spreads, bed linens, sheet sets, comforter sets, bath towels, shower curtains, bath rugs and
mats, pillows and pillow cases, South Carolina's "Sales Tax Holiday" may impact your business. This three-day sales tax exemption will
occur on the first Friday, Saturday and Sunday in August.
During this time period, the 6% state Sales and Use Tax and any applicable local sales and use tax will not be imposed on sales of
qualifying items.
Sales of qualified items during the exemption period should be taken as a deduction on your tax return. The deduction should
be labeled "sales tax holiday." Learn more at dor.sc.gov/taxfreeweekend.
**Catawba Tribal Sales:
See the ST-389 Instructions for information.
The Catawba Tribal Sales Tax is imposed on the delivery of tangible personal property onto the reservation by retail locations in South
Carolina when the sale is greater than $100. If the sale (delivery on the reservation) is $100 or less, then the Catawba Tribal Sales Tax
does not apply and only the 6% state Sales Tax applies (not local taxes). The Catawba Tribal Sales Tax is also imposed on the delivery
of tangible personal property on the reservation by retail locations located on the reservation, regardless of the amount of the sale. The
Catawba Tribal Sales Tax is not imposed on deliveries onto the reservation by retail locations located outside of South Carolina and
registered with the SCDOR to collect the state tax; however, these deliveries are subject to the 6% state Use Tax (not local taxes).
Sales subject to the Catawba Tribal Sales Tax must be included with all other sales in gross proceeds on Item 1 of worksheet on the
ST-3 but are deducted on Item 4b of the ST-3 Worksheet and included on Item 1 on the ST-389 Local Tax Worksheet. Remember,
individual sales made onto the reservation of $100 or less by retailers located off the reservation are subject to the state Sales Tax and
would not be deducted in this manner.
50012061
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