The Sc St 3 form sales tax return is a document used to report and pay sales tax in the state of South Carolina. The form is used by both businesses and individual consumers, and must be filed on or before the 20th day of the month following the close of the taxable period. This post will provide an overview of the Sc St 3 form, including what information is required, how to file it, and penalties for late filing.
In the listing, there's some good information about the sc st 3 form sales. It may be helpful to know its size, the typical time to prepare the form, the fields you should fill in, and so forth.
Question | Answer |
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Form Name | Sc St 3 Form Sales |
Form Length | 2 pages |
Fillable? | No |
Fillable fields | 0 |
Avg. time to fill out | 30 sec |
Other names | st 3 south carolina form, form st 3, south carolina fillable, st 389 south carolina sales tax form |
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CLIP CHECK HERE
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STATE OF SOUTH CAROLINA |
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DEPARTMENT OF REVENUE |
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dor.sc.gov |
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STATE SALES AND USE TAX RETURN |
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(Rev. 7/2/19) |
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5001 |
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Place an X in all boxes that apply. |
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Retail License or Use Tax Registration |
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Business Permanently Closed |
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AMENDED |
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Change of Address |
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(Make changes to |
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Return |
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FEIN |
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address below) |
(Complete form |
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If the area below is blank, fill in name and address. |
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SID Number |
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Period Ended |
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COMPLETE THE WORKSHEET ON THE REVERSE SIDE FIRST. |
File online at MyDORWAY.dor.sc.gov |
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DO NOT TAKE CREDITS OR REPORT NEGATIVE |
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SALES AND USE TAX |
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AMOUNTS ON THIS FORM. |
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1. |
Total gross proceeds of sales, rentals, Use Tax and withdrawals for own |
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To apply for refunds, see the |
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use (from Item 3 of Sales and Use Tax Worksheet on reverse side) |
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2. Total amount of deductions (from Item 5 of Sales and Use Tax Worksheet) |
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3. |
Net taxable sales and purchases (line 1 minus line 2) |
3. |
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State Sales and Use Tax: multiply line 3 x 6% (.06) . . . 6% |
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4. |
4. |
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ADDITIONAL TAX FROM |
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Only complete this section if local taxes are applicable to your sales or purchases. |
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REMINDER: |
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If this section does not apply, go to line 6. |
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5. Total taxes due (from Column B, line 2, page 5 of 6 of form |
5. |
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6. |
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6. Total State and Local Taxes due (add lines 4 and 5) |
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Taxpayer's discount (for timely filed and paid returns only). If your combined |
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tax liability is less than $100.00, the discount rate is 3% (.03) of line 6. If the |
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total is $100.00 or more, the discount is 2% (.02) of line 6 |
7. |
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Combined discount cannot exceed $3000 per fiscal year, returns for |
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June through May, which are filed July through June. |
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8. Net tax payable (line 6 minus line 7) |
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8. |
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9. |
Penalty _________________. , Interest ___________________. |
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9. |
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Add penalty and interest. Enter total on line 9 |
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10. |
TOTAL AMOUNT DUE (add lines 8 and 9) |
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10. |
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I authorize the Director of the SCDOR or delegate to discuss this return, attachments and related tax matters with the preparer.
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No Preparer's name |
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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 |
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Daytime phone number |
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Mail to: Balance due: SCDOR, PO Box 100193, Columbia, SC 29202 Zero due: SCDOR, PO Box 125, Columbia, SC |
50011063
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SALES AND USE TAX WORKSHEET |
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6% |
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Retail License or Use Tax Registration Number |
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Period Ended |
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Item 1. |
Gross proceeds of sales/rentals and withdrawals of inventory for own use |
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Item 2. |
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2. |
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Item 3. |
Total - Gross proceeds of sales/rentals, Use Tax and withdrawals of |
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inventory for own use (Add Items 1 and 2. Enter here and on line 1 on front of |
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If local tax is applicable, enter the total on Item 1 of
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
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 |
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b. **Sales over $100.00 delivered onto Catawba Reservation |
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Item 5. Total amount of deductions (Enter total of Column B here and on Line 2 on front of
Item 6. Net taxable sales and purchases (Item 3 minus Item 5. Enter total here and Line 3 on front of
5. |
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6. |
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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
*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
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
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
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