This form does not address the local taxes on sales that are collected directly by the counties or municipalities (such as sales of accommodations or prepared meals).
Amounts: Do not take credits or report negative amounts.
Pages: Submit all pages with applicable data.
Local option tax: If your sales or purchases are delivered within a city or town, you must use the CITY or TOWN code, not the general county code.
Summary: Complete all pages of the ST-389 first, then enter totals here.
Catawba Tribal Tax: Report only sales or deliveries made within the limits of the Catawba Tribal Reservation.
| Question | Answer |
|---|---|
| Form Name | Form ST-389 |
| Form Length | 7 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 21 min |
| Edition | Rev. 1/05/23 |
| Issuing agency | South Carolina Department of Revenue |
| Attach to | Form ST-3 and ST-455 |
| Matches the agency's file | Yes, checked October 4, 2026 |
| Other names | ST-389, ST389, Form ST-389, SC ST-389, Schedule for Local Taxes |
| Official source | Form ST-389 (Rev 1/05/23), South Carolina Department of Revenue |
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