Form St 390 PDF Details

Understanding the ins and outs of specific tax forms can often feel overwhelming, yet with the right guidance, it becomes a manageable task. The State of South Carolina, through its Department of Revenue, mandates the use of the ST-390 form, a pivotal document for tire and battery retailers as well as motor oil and white good wholesalers. Known officially as the Solid Waste Excise Tax Return, its revision date stamps back to January 18, 2018, signaling the state’s effort to keep its procedures up-to-date. Designed with meticulous sections to cover various taxable items, the form serves a dual purpose; it not only facilitates the accurate computation of taxes due on sales of specific goods like tires, motor oils, batteries, and white goods but also streamlines the recycling credit process for tires. The form requires sellers to report the gross number of items sold and apply predetermined rates to calculate the tax due. Additionally, it presents an opportunity for businesses to reduce their payable amount through credits for tires recycled at approved facilities, emphasizing the state’s commitment to environmental stewardship. Integral deadlines align with the general sales tax return, offering a structured timeline for submissions. Fees per item sold are clearly defined, alongside instructions for computing the total amount due, optimizing the filing process. With avenues for penalty and interest calculation on late filings or payments explicitly outlined, the ST-390 form embodies a comprehensive tool for managing solid waste excise tax obligations in South Carolina.

QuestionAnswer
Form NameForm St 390
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesform 390, how to st390, south carolina st390, st 390 south carolina

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1350

dor.sc.gov

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE

SOLID WASTE EXCISE TAX RETURN

ST-390

(Rev. 1/18/18)

5066

Place an X in all boxes that apply.

 

 

 

AMENDED

Change of Address

Business Permanently Closed

(Make changes to

Date

 

 

Return

address below)

(Complete form C-278 and return your license.)

 

If the area below is blank, fill in name and address.

Retail License or Use Tax Registration

FEIN

SID Number

Period Ended

File Return On or By

TIRES (Tire credit cannot exceed number of tires sold and cannot be used for motor oil, batteries or white goods.)

1.

Gross Number of Tires Sold

1a. # of tires

 

 

x 1.94 =

1b.

.

 

 

 

 

 

 

 

 

 

 

 

 

 

2b. <

 

>

2.

Tire Recycling Credits

2a. # of tires

 

 

x 1.00 =

.

 

(DHEC approved facility only)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name of the Tire Recycler

 

 

 

 

 

 

 

 

 

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.

Tax Due on Taxable Tires (line 1b minus 2b)

 

 

 

 

3.

 

 

 

 

 

 

 

MOTOR OIL/LUBE

 

 

 

 

 

 

 

 

 

 

.

 

4.

Taxable Number of Gallons Motor Oil/Lube

 

 

x .0776 =

4.

 

 

 

 

 

BATTERIES

 

 

 

 

 

 

 

 

 

 

.

 

5.

Taxable Number of Batteries

 

 

 

 

 

 

x 1.94 =

5.

 

 

 

 

 

 

 

 

 

WHITE GOODS

 

 

 

 

 

 

 

 

 

 

.

 

6.

Taxable Number of White Goods

 

 

 

 

 

 

x 1.94 =

6.

 

 

 

 

 

 

 

 

 

7.

Total Amount Tax Due (add lines 3, 4, 5 and 6)

 

 

 

 

7.

.

 

 

 

 

 

 

 

8.

Penalty

 

+ Interest

 

 

=

8.

.

 

 

 

9.

Total Tax, Penalty and Interest (add lines 7 and 8)

 

 

 

 

9.

.

 

 

 

 

 

 

 

I hereby certify that the information contained in this report (including accompanying schedules and statements) has been examined by me and to the best of my knowledge is correct and complete.

Owner, Partner or Title

Printed Name

Taxpayer's Signature

Daytime Phone No.

Date

E-mail Address:

Mail To: SC Department of Revenue, P.O. Box 125, Columbia, SC 29214-0106

50661040

WHO MUST FILE:

The Solid Waste Excise Tax Return - Form ST-390 is to be filed by tire and battery retailers and/or motor oil and white good wholesalers.

WHEN TO FILE:

The return is due at the same time as the sales tax return (ST-3). If you file your ST-3 monthly, you must file your ST-390 monthly. If you file your ST-3 quarterly, you must file your ST-390 quarterly. You must file a return even though you have no liability for the period.

Wholesalers who do not file a sales tax return must file Form ST-390 monthly unless their total tax liability is less than $100.00 per month. If the solid waste excise tax liability is less than $100.00 per month, the wholesaler may request to file solid waste tax returns on a quarterly basis.

WHAT ITEMS ARE TAXED:

Sales of motor oil and similar lubricants, tires, lead-acid batteries and white goods are subject to the solid waste fee unless specifically exempt. The items are defined as follows:

Tires - The continuous solid or pneumatic rubber covering encircling the wheel of a motor vehicle, trailer, or motorcycle as defined in S.C. Code Section 56-3-20(2), (4) and (13). It does not include an industrial press-on tire, with a metal or solid compound rim, which may be retooled.

Motor oil and similar lubricants - The fraction of crude oil or synthetic oil that is classified for use in the crankcase, transmission, gearbox, or differential of an internal combustion engine, including automobiles, buses, trucks, lawn mowers and other household power equipment, industrial machinery, and other mechanical devices that derive their power from internal combustion engines. The terms include re-refined oil but do not include heavy greases and specialty industrial or machine oils, such as spindle oils, cutting oils, steam cylinder oils, industrial oils, electrical insulating oils, or solvents which are not sold at retail in this state.

Lead-acid batteries - Any battery that consists of lead and sulfuric acid, is used as a power source, and has a capacity of six volts or more, except that this term shall not include a small sealed lead-acid battery which means a lead-acid battery weighing twenty-five pounds or less, used in nonvehicular, non-SLI (start lighting ignition) applications.

White goods - Include refrigerators, ranges, water heaters, freezers, dishwashers, trash compactors, washers, dryers, air conditioners, and commercial large appliances.

HOW MUCH IS THE FEE:

The fee for each tire, battery or white good sold is $2.00 per item. The fee is 8 cents per gallon of motor oil or similar lubricants sold. (All sales of motor oil and lubricants should be totaled at the end of each reporting period. Any fraction of a gallon sold exceeding one-half gallon should be rounded up to the next whole gallon and any fraction of a gallon below one-half gallon should be rounded down to the nearest whole gallon.)

The law allows that every taxpayer may retain three percent of the total fees collected as an administrative collection allowance. For your convenience, this allowance has been reflected in the preprinted form provided. Therefore, a $1.94 net fee on sales of tires, batteries and white goods and a 7.76 cent ($.0776) net fee on each gallon of motor oil or similar lubricant sold must be remitted to the Department.

HOW TO COMPUTE THE AMOUNT DUE ON FORM ST-390:

Enter the gross number of tires sold in box 1a; the taxable number of gallons of motor oil/lube on line 4; the taxable number of batteries on line 5; and the taxable number of white goods on line 6. Multiply the numbers on lines 1a, 4, 5, and 6 by the rate given. If no sales of these items have been made, enter zero -0- on these lines.

Enter number of tires properly recycled at a DHEC approved facility on line 2a. Multiply number of tires on line 2a by $1.00 and enter the result on line 2b. REMINDER: If you take credit for recycled tires on line 2a, you cannot apply for a refund on the ST-14, Claim for Refund, for the same tires. Subtract line 2b from line 1b and enter the remainder on line 3. Add lines 3, 4, 5, and 6 and enclose remittance for this amount. Make a separate check payable to SCDOR.

WHERE TO FILE:

Mail the completed return and check or money order to:

South Carolina Department of Revenue

P.O. Box 125

Columbia, South Carolina 29214-0106

TELEPHONE NUMBER: (803) 898-5970

INTEREST AND PENALTY FOR FAILURE TO FILE OR PAY TAX:

To calculate penalty and interest go to our website: MyDORWAY.dor.sc.gov

50662048