Form Sctc 111 PDF Details

In an era where the complexities of business operations intertwine with legal frameworks, the South Carolina Department of Revenue's Business Tax Application, denoted as SCTC-111, emerges as a seminal document for entities navigating the taxation landscape. Revised last on June 17, 2003, this form serves as a gateway for businesses to register for various taxes at a state level, ensuring compliance with South Carolina's tax obligations. At its core, the SCTC-111 form facilitates registration for withholding taxes, purchaser's certificates for use tax, and retail sales licenses, necessitating a nuanced understanding of its sections which delineate specific tax registrations and exemptions. The form caters to a broad spectrum of businesses by accommodating diverse classifications of trade, from agriculture to information technology, and mandates detailed disclosures about business operations, ownership types, and anticipated tax liabilities. Moreover, it sets a foundation for responsible tax practice by requiring businesses to attest to the accuracy of the information provided, underpinning the legal principles of transparency and accountability. Given its pivotal role in the state's tax administration, exploring the SCTC-111 form's provisions, implications for businesses, and its function within the wider framework of South Carolina's tax policy unveils the intricate balance between regulatory requirements and business operations.

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Form NameForm Sctc 111
Form Length2 pages
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Avg. time to fill out30 sec
Other namessctc111 sctax 111 e file form

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SCTC-111

SOUTH CAROLINA DEPARTMENT OF REVENUE

(Rev. 6/17/03)

BUSINESS TAX APPLICATION

8011

INTERNET REGISTRATION: www.sctax.org

 

 

TELEPHONE (803) 898-5872

 

Mail TO:

 

SC DEPARTMENT OF REVENUE, REGISTRATION UNIT, COLUMBIA, SC 29214-0140

FOR OFFICE USE ONLY

SID# ___________________

W/H ____________________

SALES __________________

USE ____________________

LICENSE TAX ____________

14-2601

 

 

 

 

 

 

 

TAXES TO BE REGISTERED FOR THIS BUSINESS LOCATION

 

 

 

 

 

WITHHOLDING (complete section A)

 

 

 

SALES (complete section C; $50.00 license tax is required)

 

 

Nonresident Withholding Exemption (complete section B)

 

PURCHASER'S CERTIFICATE ( complete section D)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COMPLETE BOTH SIDES OF THIS APPLICATION

 

 

 

 

 

PLEASE PRINT OR TYPE ALL INFORMATION

1.

 

OWNER, PARTNERSHIP, OR CORPORATE CHARTER NAME

 

 

 

 

2. TRADE NAME (DOING BUSINESS AS)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3. PHYSICAL LOCATION OF BUSINESS REQUIRED (NO P.O. BOX)

 

 

 

 

4.

BUSINESS PHONE NUMBER

 

DAYTIME PHONE NUMBER

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

STREET

 

 

 

 

 

 

5.

FEDERAL IDENTIFICATION NUMBER

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CITY

COUNTY (REQUIRED)

STATE

ZIP

 

 

 

7.

TYPE OF BUSINESS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

AGRICULTURE, FORESTRY, FISHING

PROFESSIONAL, SCIENTIFIC,

6. MAILING ADDRESS (FOR ALL CORRESPONDENCE)

 

 

 

 

 

 

 

 

& HUNTING (11)

 

 

& TECHNICAL SERVICES (54)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MINING (21)

 

 

MANAGEMENT OF COMPANIES

 

 

 

 

 

IN CARE OF

 

 

 

 

 

 

 

UTILITIES (22)

 

 

& ENTERPRISES (55)

 

 

 

 

 

 

 

 

 

 

 

 

 

CONSTRUCTION (23)

 

 

ADMINISTRATIVE AND SUPPORT, WASTE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MANUFACTURING (31 -33)

MANAGEMENT & REMEDIATION SERVICES (56)

 

 

 

 

 

STREET

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

WHOLESALE TRADE (41-43)

EDUCATION SERVICES (61)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

RETAIL TRADE (44-46)

 

 

HEALTH CARE & SOCIAL ASSISTANCE (62)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TRANSPORTATION &

 

 

ARTS, ENTERTAINMENT, & RECREATION (71)

 

 

CITY

COUNTY

 

STATE

ZIP

 

 

 

 

 

 

 

 

 

 

 

WAREHOUSE (48-49)

 

 

ACCOMMODATION & FOOD SERVICES (72)

9.

LOCATION OF RECORDS (NO P.O. BOX)

 

 

 

 

 

 

 

INFORMATION (51)

 

 

OTHER SERVICES (81)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINANCE & INSURANCE (52)

PUBLIC ADMINISTRATION (91-93)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

REAL ESTATE, RENTAL & LEASING (53)

 

 

 

10. TYPE OF OWNERSHIP

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SOLE PROPRIETOR (one owner)

 

 

 

 

 

 

 

8. MAIN BUSINESS (I.E., RETAIL FURNITURE SALES)

 

 

PARTNERSHIP (two or more owners, other than LLP)

 

 

 

 

 

 

 

 

 

LLC/LLP FILING AS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SC CORPORATION DATE INC.

 

 

 

 

 

8A.

CHECK IF YOU SELL THESE PRODUCTS (for Solid Waste Purposes):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FOREIGN CORPORATION (ATTACH COPY OF ARTICLES OF CERTIFICATE OF AUTHORITY).

 

 

 

 

MOTOR OIL

LEAD ACID BATTERIES

TIRES

LARGE APPLIANCES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

UNINCORPORATED ASSOCIATION; ENTER LEGAL NAME

 

 

 

 

 

 

8B.

DO YOU SELL AVIATION GASOLINE?

YES

NO

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8C. DO YOU PROVIDE SERVICE TO CELLULAR AND PERSONAL

 

 

OTHER (EXPLAIN)

 

 

 

 

 

 

 

 

 

 

 

 

COMMUNICATIONS USERS?

 

YES

NO

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11. NAME(S) OF BUSINESS OWNER, GENERAL PARTNERS, OFFICERS OR MEMBERS:

SOCIAL SECURITY NUMBER

NAME/TITLE/GENERAL PARTNERS

HOME ADDRESS

IF PARTNER

PERCENT OWNED

ARE YOU A SC RESIDENT? (Y/N) _______________________ HOW LONG HAVE YOU LIVED IN SC? _________________________ (YEARS, MONTHS)

12. HAVE YOU:

 

 

 

D. FORMER OWNER'S S.C.E.S.C. ACCOUNT NUMBER:

A. ACQUIRED ANOTHER BUSINESS?

YES

NO

 

MERGED W ITH ANOTHER BUSINESS?

YES

NO

 

FORMER OWNER'S S.C. TAX ACCOUNT NUMBER:

FORMED A CORPORATION OR PARTNERSHIP

YES

NO

 

MADE ANY OTHER CHANGE IN THE OWNERSHIP?

YES

NO

 

B. DID YOU ACQUIRE: ALL OF THE SOUTH CAROLINA OPERATIONS?

 

 

 

E. NAME OF BUSINESS ACQUIRED:

PART OF THE SOUTH CAROLINA OPERATIONS?

 

 

 

 

PERCENTAGE ACQUIRED:

 

 

 

 

 

 

 

(Full organization name including trade name)

 

 

 

 

 

 

ADDRESS OF FORMER OWNER:

C. DATE ACQUIRED OR CHANGED:

 

 

 

 

 

 

YES

NO

 

WAS THE BUSINESS OPERATING AT THE TIME OF ACQUISITION OR CHANGE?

 

DATE CLOSED:

 

 

 

 

 

DOES THE FORMER OWNER OR LEGAL ENTITY CONTINUE TO HAVE EMPLOYEE?

YES

NO

 

 

13.FIRST DATE OF EMPLOYMENT IN S.C. mo/day/year

14.ANTICIPATED DATE OF FIRST S.C.PAYROLL mo/day/year

15. ESTIMATE NUMBER OF EMPLOYEES IN S.C.

16. IS BUSINESS WITHIN SC MUNICIPAL LIMITS?

YES

NO

WHICH CITY? ________________________

17.IS YOUR BUSINESS SEASONAL?

YES

NO IF YES, LIST MONTHS ACTIVE.

COMPLETE REVERSE SIDE OF THIS FORM

I CERTIFY THAT ALL INFORMATION ON THIS APPLICATION, INCLUDING ANY ATTACHMENTS, IS TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE

SIGNATURE OF OWNER, ALL PARTNERS, OR CORPORATE OFFICER

TITLE

DATE

EFFECTIVE DATE OF REGISTRATION mo/da/yr

SECTION A: TO APPLY FOR WITHHOLDING NUMBER Every employer having employees earning wages in SC must register for withholding. Other types of payments also require state tax withholding.

STATUS OF EMPLOYER (CHECK ONE):

RESIDENT - Principal place of activity inside SC

NONRESIDENT - Principal place of activity outside SC

CLASSIFICATION OF RESIDENT EMPLOYER (CHECK ONE):

01 Tax withheld from sources that do not require withholding (Ex.: Domestic Help, Farmers, Fishermen)

02 FEDERAL withholding (941 total) does not exceed $2,500.00 per quarter

03 FEDERAL withholding (941 total) is less than $50,000 during 12-month lookback period 04 FEDERAL withholding (941 total) is greater than $50,000 during 12-month lookback period

CLASSIFICATION OF NONRESIDENT EMPLOYER (CHECK ONE):

01 Tax withheld from sources that do not require withholding (Ex.: Domestic Help, Farmers, Fishermen)

05 SC State withholding is less than $500 per quarter 06 SC State withholding Totals $500 or more per quarter

SECTION B: EXEMPTION FROM WITHHOLDING ON NONRESIDENTS

Check the appropriate block to administratively register with the Department and claim exemption from nonresident withholding required by SC Code Sections 12-8-540 (rents and royalties), 12-8-550 (temporarily doing business or performing services in SC), or 12-8-570 (trust or estate beneficiaries). The exempt person agrees to be subject to the jurisdiction of the Department and the S.C. courts to determine S.C. tax liability, including withholding, estimated taxes, and interest and penalties, if any. Registering is not an admission of tax liability, and, does not, by itself, require the filing of a tax return.

See instructions for further information.

I agree to file SC tax return

I am not subject to SC Tax Jurisdiction (no NEXUS)

SECTION C: TO APPLY FOR RETAIL SALES LICENSE ($50.00 LICENSE TAX IS REQUIRED.)

In and out-of state sellers. A retail license will not be issued to a person with any outstanding state tax liability. Any license tax paid with this application will be applied to the tax liability.

IN-STATE SELLER

OUT-OF-STATE SELLER

If applying for Retail License, a $50.00 Sales License Tax is required with this application.

ANTICIPATED DATE OF FIRST SALES mo/da/yr

HOW MANY RETAIL SALES LOCATIONS DO YOU OPERATE IN S.C. UNDER YOUR OWNERSHIP?

SECTION D: TO APPLY FOR PURCHASER'S CERTIFICATE OF REGISTRATION FOR USE TAX S. C. Use Tax is imposed on the storage, use, or consumption of tangible personal property on which S.C. sales tax has not been previously paid.

SECTION E: If mailing address for returns is different from front of application indicate type of tax this applies to.

SALES

WITHHOLDING

PURCHASERS CERTIFICATE

STREET OR BOX

CITY

STATE

ZIP

IN CARE OF

PHONE

IF CURRENTLY OR PREVIOUSLY REGISTERED WITH SC DEPARTMENT OF REVENUE UNDER THIS OWNERSHIP, INDICATE ACCOUNT NUMBER(S) IN THIS SPACE

NAME OF BANKING INSTITUTION USED

Enter Internet/E-mail address

UPON COMPLETION OF BOTH SIDES, SIGN AND DATE ON FRONT OF APPLICATION.

MAIL TO: SC DEPARTMENT OF REVENUE, REGISTRATION UNIT, COLUMBIA, SOUTH CAROLINA 29214-0140