Form ST-3 at a glance
What it is: ST-3 is the State Sales and Use Tax Return of the State of South Carolina Department of Revenue.
Who signs: By signing, you certify that you have examined this return and to the best of your knowledge and belief it is true and accurate.
A filled-in Form ST-3 example: a bakery files its monthly return
How to fill out Form ST-3, box by box
Place an X in all boxes that apply
Place an X in all boxes that apply: Change of Address, Business Permanently Closed Date, AMENDED Return.
Retail License, FEIN, Period Ended and address
Enter the Retail License or Use Tax Registration number.
Enter the FEIN.
Enter the Period Ended (MM-YYYY).
If the name and address area is blank, fill in name and address.
Sales and Use Tax Worksheet
Complete the Sales and Use Tax Worksheet first.
Item 1, enter the gross proceeds of sales, rentals, and withdrawals of inventory for own use.
Item 2, enter the out-of-state purchases subject to Use Tax.
Item 3, add Items 1 and 2. Enter the total gross proceeds of sales, rentals, Use Tax, and withdrawals of inventory for own use here and on page 1, line 1 of the ST-3.
If local tax is applicable, enter the total on Item 1 of the ST-389 worksheet.
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 that are subject to a local tax must be entered on the ST-389.
Item 4, Sales and Use Tax allowable deductions: itemize by type of deduction and amount of deduction. For a list of deduction examples, see the ST-3 Instructions.
Item 5, enter the total amount of deductions: enter the total of Column B here and on page 1, line 2 of the ST-3.
Item 6, enter the net taxable sales and purchases: Item 3 minus Item 5. Enter the total here and on page 1, line 3 of the ST-3.
Lines 1 to 4, State Sales and Use Tax
Line 1, enter the total gross proceeds of sales, rentals, Use Tax, and withdrawals for own use from Item 3 of the Sales and Use Tax Worksheet.
Line 2, enter the total amount of deductions from Item 5 of the Sales and Use Tax Worksheet.
Line 3, enter the net taxable sales and purchases: line 1 minus line 2.
Line 4, enter the State Sales and Use Tax: multiply line 3 x 6%.
Line 5, additional tax from the ST-389
Only complete this section if local taxes are applicable to your sales or purchases. You must complete and attach the ST-389. If this section does not apply, go to line 6.
Line 5, enter the total taxes due from Column B, line 2, page 5 of 6 of the ST-389.
Line 6, total State and Local Taxes
Line 6, enter the total State and Local Taxes due: add lines 4 and 5.
Lines 7 and 8, discount and net tax payable
Line 7 is the taxpayer's discount for timely filed and paid returns only. If line 6 is less than $100.00, multiply line 6 by 3% (checked November 1, 2026). If line 6 is $100.00 or more, multiply line 6 by 2% (checked November 1, 2026).
Combined discount cannot exceed $3000 per fiscal year, returns for June through May, which are filed July through June (checked November 1, 2026).
Line 8, enter the net tax payable: line 6 minus line 7.
Line 9, penalty and interest
Line 9, add penalty and interest. Enter the total on line 9.
Line 10, total amount due
Line 10, enter the TOTAL AMOUNT DUE: add lines 8 and 9.
Authorizing a preparer
Mark Yes or No to authorize the Director of the SCDOR or delegate to discuss this return, attachments, and related tax matters with the preparer. Add the Preparer's name and Phone number.
Signature and date
Enter the Owner, partner, or other title, Printed name, Daytime phone number, Date and Email, and sign in the Taxpayer's signature box.
Remember to sign and date the return.
Common questions about Form ST-3
What is an ST3 form?
ST-3 is the State Sales and Use Tax Return of the State of South Carolina Department of Revenue. Visit dor.sc.gov/sales-and-use for more information about Sales & Use Tax.
Is there a deadline?
Your return is DELINQUENT if it is postmarked after the 20th day following the close of the period.
Where do I file it?
Balance due: mail to SCDOR, PO Box 100193, Columbia, SC 29202. Zero due: mail to SCDOR, PO Box 125, Columbia, SC 29214-0101.
When is this form not the right one?
DO NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS ON THIS FORM. To apply for refunds, see the ST-14.
Sources
[1] Form ST-3 (Rev. 3/31/23), State Sales and Use Tax Return, South Carolina Department of Revenue (the Official source link on this page).
