Instructions for Form ST-388 State Sales, Use, and Accommodations Tax Return - South Carolina

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

This document contains official instructions for Form ST-388 , State Sales, Use, and Accommodations Tax Return - a form released and collected by the South Carolina Department of Revenue. An up-to-date fillable Form ST-388 is available for download through this link.

FAQ

Q: What is Form ST-388?A: Form ST-388 is the State Sales, Use, and Accommodations Tax Return for South Carolina.

Q: What is the purpose of Form ST-388?A: The purpose of Form ST-388 is to report and remit sales, use, and accommodations tax to the state of South Carolina.

Q: Who needs to file Form ST-388?A: Businesses and individuals engaged in the sale or rental of taxable goods or accommodations in South Carolina need to file Form ST-388.

Q: When is Form ST-388 due?A: Form ST-388 is due on the 20th day of the month following the end of the reporting period.

Q: Are there any penalties for late filing or non-payment?A: Yes, penalties and interest may be assessed for late filing or non-payment of tax owed.

Q: Do I need to include payment with Form ST-388?A: Yes, you need to include payment for the amount of tax owed with Form ST-388.

Q: Can I amend Form ST-388 if I made a mistake?A: Yes, you can amend Form ST-388 if you made a mistake. You will need to file Form ST-389 to correct the error.

Q: What should I do if I have questions or need assistance with Form ST-388?A: If you have questions or need assistance with Form ST-388, you can contact the South Carolina Department of Revenue for guidance.