Form ST-388 "State Sales and Use and Accommodations Tax Return" - South Carolina

What Is Form ST-388?

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 June 28, 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-388 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-388 "State Sales and Use and Accommodations Tax Return" - South Carolina

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1350
STATE OF SOUTH CAROLINA
ST-388
DEPARTMENT OF REVENUE
(Rev. 6/28/19)
dor.sc.gov
STATE SALES, USE, AND ACCOMMODATIONS TAX RETURN
5062
Place an X in all boxes that apply.
RETAIL LICENSE OR USE TAX REGISTRATION
Change of Address
Business Permanently Closed
AMENDED
(Make changes to
Date
Return
address below)
(Complete form C-278 and return your license.)
FEIN
If the area below is blank, fill in name and address.
SID Number
Period Ended (MM-YY)
ST-3T must be submitted with
COMPLETE THE WORKSHEET ON THE REVERSE SIDE FIRST.
the ST-388.
File online at MyDORWAY.dor.sc.gov
All gross proceeds of sales/rental,
.
Use Tax, accommodations, and
withdrawals for own use (from
Column A
Column B
Column C
worksheet Item 3)
1
Sales/Use 6% (Tax Rate)
Sales/Use 5% (Tax Rate)
Accommodations 2% (Tax Rate)
Total gross proceeds of sales/rental, Use Tax,
and withdrawals at 6% rate (Column A); 5%
.
.
rate on Accommodations Rentals (Column B)
1A
(from worksheet Items 6 and 10)
Total gross proceeds of sales/
.
accommodations rentals at 2% rate
(Column C) (from worksheet Item 14)
1B
Total amount of deductions
.
.
.
(from worksheet Items 8, 12 and 16)
2
Net taxable sales and purchases
.
.
.
3
(subtract line 2 from line 1A or 1B)
.
.
.
6%
5%
2%
4
Tax due (line 3 multiplied by tax rate)
Total Sales
Total sales, use, and accommodations
.
5
(add line 4 of columns A, B, and C.)
5.
Local tax (column B, line 2, page 5 on
.
the ST-389)
6.
6
Total sales and local taxes
.
(add lines 5 and 6)
7.
7
Taxpayer's discount (See instructions. For
.
8
timely filed returns and taxes paid in full only.)
8.
.
Net tax payable (line 7 minus line 8)
9
9.
.
10A
Penalty (see instructions)
10A.
.
10B
Interest (see instructions)
10B.
Total penalty and interest
.
10
(add lines 10A and 10B)
10.
IMPORTANT:
Total amount due
Sign and date page 2.
.
11
(add line 9 and line 10)
11.
Mail to: Balance due: SCDOR, PO Box 100193, Columbia, SC 29202
Zero due: SCDOR, PO Box 125, Columbia, SC 29214-0101
50621077
1350
STATE OF SOUTH CAROLINA
ST-388
DEPARTMENT OF REVENUE
(Rev. 6/28/19)
dor.sc.gov
STATE SALES, USE, AND ACCOMMODATIONS TAX RETURN
5062
Place an X in all boxes that apply.
RETAIL LICENSE OR USE TAX REGISTRATION
Change of Address
Business Permanently Closed
AMENDED
(Make changes to
Date
Return
address below)
(Complete form C-278 and return your license.)
FEIN
If the area below is blank, fill in name and address.
SID Number
Period Ended (MM-YY)
ST-3T must be submitted with
COMPLETE THE WORKSHEET ON THE REVERSE SIDE FIRST.
the ST-388.
File online at MyDORWAY.dor.sc.gov
All gross proceeds of sales/rental,
.
Use Tax, accommodations, and
withdrawals for own use (from
Column A
Column B
Column C
worksheet Item 3)
1
Sales/Use 6% (Tax Rate)
Sales/Use 5% (Tax Rate)
Accommodations 2% (Tax Rate)
Total gross proceeds of sales/rental, Use Tax,
and withdrawals at 6% rate (Column A); 5%
.
.
rate on Accommodations Rentals (Column B)
1A
(from worksheet Items 6 and 10)
Total gross proceeds of sales/
.
accommodations rentals at 2% rate
(Column C) (from worksheet Item 14)
1B
Total amount of deductions
.
.
.
(from worksheet Items 8, 12 and 16)
2
Net taxable sales and purchases
.
.
.
3
(subtract line 2 from line 1A or 1B)
.
.
.
6%
5%
2%
4
Tax due (line 3 multiplied by tax rate)
Total Sales
Total sales, use, and accommodations
.
5
(add line 4 of columns A, B, and C.)
5.
Local tax (column B, line 2, page 5 on
.
the ST-389)
6.
6
Total sales and local taxes
.
(add lines 5 and 6)
7.
7
Taxpayer's discount (See instructions. For
.
8
timely filed returns and taxes paid in full only.)
8.
.
Net tax payable (line 7 minus line 8)
9
9.
.
10A
Penalty (see instructions)
10A.
.
10B
Interest (see instructions)
10B.
Total penalty and interest
.
10
(add lines 10A and 10B)
10.
IMPORTANT:
Total amount due
Sign and date page 2.
.
11
(add line 9 and line 10)
11.
Mail to: Balance due: SCDOR, PO Box 100193, Columbia, SC 29202
Zero due: SCDOR, PO Box 125, Columbia, SC 29214-0101
50621077
SALES AND USE TAX - Worksheet #1
1.
Gross proceeds of sales, accommodations, rentals and withdrawals for own
Item 1.
use (total of all sales) DO NOT INCLUDE AMOUNT OF SALES TAX.
2.
Item 2.
Out-of-state purchases subject to Use Tax
All gross proceeds of sales/rental, Use Tax, accommodations, and withdrawals
Item 3.
3.
for own use (Add Items 1 and 2. Enter total here and on line 1 on front of ST-388.)
If local tax is applicable, enter total on line 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).
6% SALES AND USE TAX - Worksheet #2
Use this section to report the total of all sales and purchases subject to the state Sales Tax rate of 6%. Sales and purchases reported in
this section include charges for meals, gift items, and additional guest charges (such as room service, amenities, phone charges, etc.).
Do not report sales of accommodations on this section. Total sales of accommodations (subject to state tax rate of 7%) are reported on
Worksheet #3 (for 5% tax reporting) and Worksheet #4 (for 2% tax reporting) to determine the total state Sales Tax due.
Gross proceeds of sales/rentals and withdrawals of inventory for own use
Item 4.
4.
(Sales subject to 6% tax rate requirements)
Out-of-state purchases subject to Use Tax
Item 5.
5.
Total gross proceeds of sales at 6% (Add lines 4 and 5. Enter total here and on
Item 6.
6.
line 1A, Column A on front of ST-388.)
Item 7.
Sales and Use Tax allowable deductions (Itemize by type of deduction and amount of deduction)
Type of Deduction
Amount of Deduction
.
a. Sales exempt during "Sales Tax Holiday"
$
b.
$
Sales over $100.00 delivered onto Catawba Reservation
$
$
$
Item 8.
Total amount of deductions (Enter total amount of deductions here and on
<
>
8.
line 2, Column A on front of ST-388. )
Item 9.
Net taxable sales and purchases (Subtract Item 8 from Item 6. Should be the
9.
same as line 3, Column A on front of ST-388.)
REMINDER: Form ST-389 must be completed and attached for all local taxes.
Questions? Call toll-free 1-844-898-8542.
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
IMPORTANT: Your return is DELINQUENT if it is postmarked after the 20th day following the close of the period. Sign
and date the return.
50622075
5% SALES AND USE TAX - Worksheet #3
Use this section to report total charges for rooms, lodging, and accommodations subject to the state Sales Tax rate of 7%.
The gross proceeds from charges for accommodations must be entered on Item 10 of Worksheet #3 (subject to 5% tax
rate) and Item 14 of Worksheet #4 (subject to 2% tax rate) to properly report sales subject to 7% state Sales Tax rate.
Total gross proceeds of sales/accommodations rentals and withdrawals for
10.
Item 10.
own use (Sales subject to 5% Sales Tax and Accommodations Tax requirements.
Enter total here and on line 1A, Column B on front of ST-388.)
Item 11.
Sales and Use Tax allowable deductions (Itemize by type of deduction and amount of deduction)
Type of Deduction
Amount of Deduction
a. Sales of accommodations for resale
$
$
$
$
$
$
$
<
>
Total amount of deductions (Enter total amount of deductions here and on
12.
Item 12.
line 2, Column B on front of ST-388.)
Item 13.
Net taxable sales and purchases (Subtract Item 12 from Item 10. Should be the
same as line 3, Column B on front of ST-388.)
13.
2% ACCOMMODATIONS TAX - Worksheet #4
Gross proceeds of sales from the rental of transient accommodations
(Enter
Item 14.
total sales of accommodations here and on line 1B, Column C, on front of ST-388.)
14.
Item 15.
Sales and Use Tax allowable deductions (Itemize by type and amount of deduction)
Type of Deduction
Amount of Deduction
Sales of accommodations for resale
$
$
$
Item 16.
Total amount of deductions
<
>
(Enter total amount of deductions here and on line 2, Column C on front of ST-388.)
16.
Item 17.
Net taxable sales and purchases of transient accommodations
(Subtract Item 16 from Item 14. Should be the same as line 3 of Column C
17.
on front of ST-388.)
50623073
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