Sc St 3 Form Sales PDF Details

The State of South Carolina provides a framework for the collection of sales and use tax through the ST-3 form, updated as of July 2, 2019, and made accessible by the Department of Revenue on their website. This essential document serves as a state sales and use tax return that retailers and service providers must complete, covering total gross sales, deductions, net taxable sales, and the corresponding taxes due. It includes sections for specific adjustments, such as business changes or amended returns, and integrates local taxes through the attachment of form ST-389 for applicable sales. The form also outlines penalties for late submissions, emphasizes the non-allowance of negative amounts on reported taxes, and provides guidelines on claiming discounts for timely filings. With its comprehensive design, the form assists taxpayers in accurately reporting and remitting sales and use taxes, thereby supporting the state's fiscal health. The SC Department of Revenue encourages online filing through MyDORWAY, aiming to streamline the process. Additionally, the form touches upon special conditions, like the sales tax holiday and Catawba Tribal Sales, highlighting the complexities of tax obligations in South Carolina.

QuestionAnswer
Form NameSc St 3 Form Sales
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesform st3, sc tax fillable, sc sales tax forms, st 3 form sc

Form Preview Example

1350

CLIP CHECK HERE

 

 

 

 

 

 

 

 

 

STATE OF SOUTH CAROLINA

 

 

 

 

 

 

ST-3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

DEPARTMENT OF REVENUE

 

 

 

 

 

 

 

 

dor.sc.gov

 

 

STATE SALES AND USE TAX RETURN

 

(Rev. 7/2/19)

 

 

 

 

 

5001

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Place an X in all boxes that apply.

 

 

 

 

 

 

 

 

 

 

 

 

Retail License or Use Tax Registration

 

Business Permanently Closed

 

 

 

 

 

 

 

 

 

 

 

 

AMENDED

 

Change of Address

 

 

 

 

 

 

 

 

 

 

 

 

 

(Make changes to

Date

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Return

 

 

 

 

 

 

 

 

 

FEIN

 

 

 

 

address below)

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SID Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Period Ended (MM-YY)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COMPLETE THE WORKSHEET ON THE REVERSE SIDE FIRST.

File online at MyDORWAY.dor.sc.gov

 

 

 

 

 

 

 

 

 

 

 

 

 

 

DO NOT TAKE CREDITS OR REPORT NEGATIVE

 

 

 

 

 

 

SALES AND USE TAX

 

 

 

 

 

 

 

 

AMOUNTS ON THIS FORM.

 

 

 

 

 

 

 

 

 

 

1.

Total gross proceeds of sales, rentals, Use Tax and withdrawals for own

 

To apply for refunds, see the ST-14.

 

 

 

 

 

.

 

 

 

 

 

use (from Item 3 of Sales and Use Tax Worksheet on reverse side)

1.

 

 

 

 

 

 

 

2. Total amount of deductions (from Item 5 of Sales and Use Tax Worksheet)

2.

 

 

 

.

 

 

 

3.

Net taxable sales and purchases (line 1 minus line 2)

3.

 

 

 

.

 

 

 

 

 

State Sales and Use Tax: multiply line 3 x 6% (.06) . . . 6%

 

 

 

 

 

 

 

 

 

4.

4.

 

 

 

.

 

 

 

 

 

 

 

ADDITIONAL TAX FROM ST-389

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Only complete this section if local taxes are applicable to your sales or purchases.

 

 

 

 

 

 

 

 

 

 

 

 

REMINDER: ST-389 must be completed and attached.

 

 

 

 

 

 

 

 

 

 

 

 

If this section does not apply, go to line 6.

 

 

 

 

 

 

 

 

 

 

 

5. Total taxes due (from Column B, line 2, page 5 of 6 of form ST-389)

5.

 

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6.

 

 

 

.

 

 

 

 

6. Total State and Local Taxes due (add lines 4 and 5)

 

 

 

 

 

 

7.

Taxpayer's discount (for timely filed and paid returns only). If your combined

 

 

 

 

 

 

 

 

 

 

 

 

tax liability is less than $100.00, the discount rate is 3% (.03) of line 6. If the

 

 

 

 

 

.

 

 

 

 

 

total is $100.00 or more, the discount is 2% (.02) of line 6

7.

 

 

 

 

 

 

 

 

Combined discount cannot exceed $3000 per fiscal year, returns for

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

June through May, which are filed July through June.

 

 

 

 

 

 

 

 

 

 

 

8. Net tax payable (line 6 minus line 7)

. . . .

. . . . . . . . . . . . . . . . . . . . . . .

 

 

. . . . . . .

.

8.

 

 

 

.

 

 

 

9.

Penalty _________________. , Interest ___________________.

 

 

 

 

 

 

 

 

 

 

 

9.

 

 

 

.

 

 

 

 

 

Add penalty and interest. Enter total on line 9

 

 

 

 

 

 

10.

TOTAL AMOUNT DUE (add lines 8 and 9)

. . . .

. . . . . . . . . . . . . . . . . . . . . . .

 

 

. . . . . . .

.

10.

 

 

 

.

 

 

 

I authorize the Director of the SCDOR or delegate to discuss this return, attachments and related tax matters with the preparer.

Yes

No Preparer's name

 

Phone number

I hereby certify that I have examined this return and to the best of my knowledge and belief it is true and accurate.

Owner, partner, or other title

Printed name

Taxpayer's signature

 

 

 

 

 

Daytime phone number

Date

Email

 

 

 

29214-0101

Mail to: Balance due: SCDOR, PO Box 100193, Columbia, SC 29202 Zero due: SCDOR, PO Box 125, Columbia, SC

50011063

 

 

SALES AND USE TAX WORKSHEET

 

 

 

 

 

 

6%

 

 

 

 

 

Retail License or Use Tax Registration Number

 

 

Period Ended MM-YY

Item 1.

Gross proceeds of sales/rentals and withdrawals of inventory for own use

1.

 

 

Item 2.

Out-of-state purchases subject to Use Tax

 

2.

 

 

Item 3.

Total - Gross proceeds of sales/rentals, Use Tax and withdrawals of

3.

 

 

 

 

inventory for own use (Add Items 1 and 2. Enter here and on line 1 on front of ST-3.)

 

 

If local tax is applicable, enter the total on Item 1 of ST-389 worksheet.

Note: 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 (Local Sales Tax Worksheet.)

Item 4. Sales and Use Tax allowable deductions (Itemize by type of deduction and amount of deduction)

Column A

Column B

Type of deduction

Amount of deduction

a. *Sales Exempt During "Sales Tax Holiday" in August

$

b. **Sales over $100.00 delivered onto Catawba Reservation

$

 

$

 

$

 

$

 

$

 

$

Item 5. Total amount of deductions (Enter total of Column B here and on Line 2 on front of ST-3.)

Item 6. Net taxable sales and purchases (Item 3 minus Item 5. Enter total here and Line 3 on front of ST-3.)

5.

<

>

6.

 

 

IMPORTANT: Your return is DELINQUENT if it is postmarked after the 20th day following the close of the period. Sign and date the return. Questions? Call toll free 1-844-898-8542.

*Sales Exempt During "Sales Tax Holiday"

If your business sells clothing, clothing accessories, footwear, school supplies, computers, printers and printer supplies, computer software, bath wash cloths, blankets, bed spreads, bed linens, sheet sets, comforter sets, bath towels, shower curtains, bath rugs and mats, pillows and pillow cases, South Carolina's "Sales Tax Holiday" may impact your business. This three-day sales tax exemption will occur on the first Friday, Saturday and Sunday in August.

During this time period, the 6% state Sales and Use Tax and any applicable local sales and use tax will not be imposed on sales of qualifying items.

Sales of qualified items during the exemption period should be taken as a deduction on your tax return. The deduction should be labeled "sales tax holiday." Learn more at dor.sc.gov/taxfreeweekend.

**Catawba Tribal Sales: See the ST-389 Instructions for information.

The Catawba Tribal Sales Tax is imposed on the delivery of tangible personal property onto the reservation by retail locations in South Carolina when the sale is greater than $100. If the sale (delivery on the reservation) is $100 or less, then the Catawba Tribal Sales Tax does not apply and only the 6% state Sales Tax applies (not local taxes). The Catawba Tribal Sales Tax is also imposed on the delivery of tangible personal property on the reservation by retail locations located on the reservation, regardless of the amount of the sale. The Catawba Tribal Sales Tax is not imposed on deliveries onto the reservation by retail locations located outside of South Carolina and registered with the SCDOR to collect the state tax; however, these deliveries are subject to the 6% state Use Tax (not local taxes).

Sales subject to the Catawba Tribal Sales Tax must be included with all other sales in gross proceeds on Item 1 of worksheet on the ST-3 but are deducted on Item 4b of the ST-3 Worksheet and included on Item 1 on the ST-389 Local Tax Worksheet. Remember, individual sales made onto the reservation of $100 or less by retailers located off the reservation are subject to the state Sales Tax and would not be deducted in this manner.

50012061

How to Edit Sc St 3 Form Sales Online for Free

Our PDF editor makes it easy to complete forms. You should not undertake much to enhance st 3 tax return documents. Just simply follow the following steps.

Step 1: Press the button "Get form here" to access it.

Step 2: So you will be within the form edit page. You'll be able to add, adjust, highlight, check, cross, insert or erase areas or phrases.

In order to fill in the form st3 PDF, provide the details for each of the segments:

part 1 to completing sc st 3

In the section Total taxes due from Column B, Total State and Local Taxes due, Taxpayers discount for timely, Net tax payable line minus line, Penalty Interest, Add penalty and interest Enter, TOTAL AMOUNT DUE add lines and, I authorize the Director of the, I hereby certify that I have, Taxpayers signature, Printed name, Daytime phone number, Date, Email, and Mail to Balance due SCDOR PO Box provide the particulars that the program requests you to do.

part 2 to finishing sc st 3

You may be expected to enter the details to help the platform fill in the part Retail License or Use Tax, Item Gross proceeds of, SALES AND USE TAX WORKSHEET, Item Outofstate purchases subject, Item Total Gross proceeds of, inventory for own use Add Items, If local tax is applicable enter, Period Ended MMYY, Note Sales of unprepared foods are, Item Sales and Use Tax allowable, Column A Type of deduction, Column B Amount of deduction, a Sales Exempt During Sales Tax, and b Sales over delivered onto.

step 3 to filling out sc st 3

The Item Total amount of deductions, on front of ST, Item Net taxable sales and, on front of ST, IMPORTANT Your return is, Sales Exempt During Sales Tax, During this time period the state, Sales of qualified items during, and Catawba Tribal Sales See the ST field will be the place to insert the rights and obligations of all sides.

Filling in sc st 3 stage 4

Step 3: As soon as you select the Done button, your prepared document can be simply transferred to any kind of your devices or to electronic mail specified by you.

Step 4: Create as much as two or three copies of the file to keep away from any specific upcoming issues.

Watch Sc St 3 Form Sales Video Instruction

Please rate Sc St 3 Form Sales

1 Votes
If you believe this page is infringing on your copyright, please familiarize yourself with and follow our DMCA notice and takedown process - click here to proceed .