Sc Form St 389 – Fill Out and Use This PDF

1350

STATE OF SOUTH CAROLINA

ST-389

DEPARTMENT OF REVENUE

dor.sc.gov

SCHEDULE FOR LOCAL TAXES

(Rev. 6/19/19)

Attach to form ST-3, ST-388, ST-403, and ST-455 when filed.

5063

Retail License or Use Tax

Registration Number

Business Name

Period ended (MM-YYYY)

Page

of

NOTE: DO

NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS ON THIS FORM.

To apply for refunds, see ST-14.

Name

Code

Net Taxable

Local

of County

Amount

Tax

or Jurisdiction

1. CAPITAL PROJECT TAX

(A)

(B)

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

Submit all pages with applicable data. Attach additional page 1 if necessary.

page 1 of 6

50631100

NOTE: DO NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS ON THIS FORM.

To apply for refunds, see ST-14.

Period ended (MM-YYYY)

Page

of

Name

Code

Net Taxable

Local

of County

Amount

Tax

or Jurisdiction

2. SCHOOL DISTRICT / EDUCATION

CAPITAL IMPROVEMENT TAX

(A)

(B)

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

Submit all pages with applicable data. Attach additional page 2 if necessary.

page 2 of 6

50632108

NOTE: DO NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS ON THIS FORM.

To apply for refunds, see ST-14.

Period ended (MM-YYYY)

Page

of

Name

Code

Net Taxable

Local

of County

Amount

Tax

or Jurisdiction

3. TRANSPORTATION TAX

(A)

(B)

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

4. CATAWBA TRIBAL TAX

Only complete this section if you are making sales on the reservation.

(A)

(B)

x 8% =

LANCASTER

1029

x 7% =

YORK

1046

Submit all pages with applicable data. Attach additional page 3 if necessary.

page 3 of 6

50633106

NOTE: DO NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS ON THIS FORM.

To apply for refunds, see ST-14.

Period ended (MM-YYYY)

Page

of

If your sales or purchases are delivered within a city or town, you must use the CITY or TOWN code to properly identify the specific municipality, not the general county code. List one entry per line.

Name	Code	Net Taxable	Local
of County		Amount	Tax
or Jurisdiction
5. LOCAL OPTION TAX		(A)	(B)

x 1% = x 1% = x 1% = x 1% = x 1% = x 1% = x 1% = x 1% = x 1% = x 1% = x 1% = x 1% = x 1% = x 1% = x 1% = x 1% = x 1% = x 1% = x 1% = x 1% = x 1% =

Submit all pages with applicable data. Attach additional page 4 if necessary.

page 4 of 6

50634104

NOTE: DO NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS ON THIS FORM.

To apply for refunds, see ST-14.

Period ended (MM-YYYY)

Page

of

Name

Code

Net Taxable

Local

of County

Amount

Tax

or Jurisdiction

6. TOURISM DEVELOPMENT TAX

(A)

(B)

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

x 1% =

SUMMARY: Complete all pages of the ST-389 first, then enter totals here.

1.Enter total of Column A from pages 1-5 . . . 1

2.Enter total of Column B from pages 1-5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

NOTE: Other counties may adopt local taxes at a later date.

Questions? Call toll-free 1-844-898-8542.

Submit all pages with applicable data.

page 5 of 6

50635101

ST-389 WORKSHEET

(If applicable)

The ST-389 is used to report local taxes. Most of the local Sales and Use Taxes reported on the ST-389 provide the same exemptions. However, some local taxes provide different exemptions. Before claiming a deduction on the ST-389 worksheet, you must report your gross sales (taxable and nontaxable) on Item 1 of the ST-389 worksheet. Review carefully the exemptions applicable to the particular local tax or tribal tax since the exemptions may differ.

For instance, the 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 of unprepared foods that qualify for local Sales and Use Tax exemption which also qualified for state Sales and Use Tax exemption should be shown as a deduction on Item 2 of the ST-389 worksheet. For information about local tax exemptions, visit dor.sc.gov/policy for an updated policy document on the taxes and exemptions allowed under each local tax.

Note: When your sales, purchases, and withdrawals are made or delivered into a locality with more than one local tax type, the total net taxable amount on line 1, page 5 of the ST-389 will not agree with Item 4 on the ST-389 Worksheet. If this happens, complete a separate ST-389 Worksheet for each local tax type and complete the appropriate local tax section on the ST-389 form.

Item 1. Total - Gross proceeds of sales/rental, Use Tax and withdrawals of	1.
inventory for own use: As reported on state Sales and Use Tax Return Worksheet
(Item 3 of ST-3, ST-388, ST-455 or Items 3 and 7 of ST-403.)

Item 2.			Local Tax allowable deductions
			Column A				Column B
			Type of Deduction				Amount of Deduction
	a. Catawba Sales less than $100.00					$
	b. Sales not subject to Local Tax					$
						$
						$
						$
						$
Item 3.			Total amount of deductions: Enter the total allowable deductions from Column B.							3.
Item 4.			Net sales and purchases: Item 1 minus Item 3.							4.

Note: This form does not address the local taxes on sales that are collected directly by the counties or municipalities (sales of accommodations or prepared meals.) It only addresses the general local taxes collected by the SCDOR on behalf of the counties, school districts, and the Catawba Indian tribal government.

CAPITAL PROJECT, CATAWBA TRIBAL, EDUCATION CAPITAL IMPROVEMENT, SCHOOL DISTRICT, TOURISM DEVELOPMENT AND TRANSPORTATION TAX NUMERICAL CODES

As a result of specific legislation, certain counties and jurisdictions now impose additional Sales and Use Taxes, which are identified as Capital Project, Catawba Tribal, Education Capital Improvement, School District, Tourism Development, or Transportation Tax. These taxes are required to be reported based upon the county or jurisdiction in which the sale takes place. Usually this is where the business is located, but it can be the place of delivery or physical presence by acceptance of the goods sold, if different from the business location. For your convenience, the counties and jurisdictions that currently impose these additional taxes are listed in the ST-389 instructions with their assigned four digit processing code.

Submit all pages with applicable data.

page 6 of 6

50636109