Sc St 3 Form Sales – Fill Out and Use This PDF

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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)

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.

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