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			STATE OF SOUTH CAROLINA				ST-388
			DEPARTMENT OF REVENUE				ST-388
	dor.sc.gov	STATE SALES, USE, AND ACCOMMODATIONS TAX RETURN					(Rev. 6/28/19)
	dor.sc.gov	STATE SALES, USE, AND ACCOMMODATIONS TAX RETURN					5062

Place an X in all boxes that apply.				RETAIL LICENSE OR USE TAX REGISTRATION
	AMENDED	Change of Address	Business Permanently Closed
		Change of Address	Business Permanently Closed
		(Make changes to	Date
	Return	(Make changes to	Date
		address below)	(Complete form C-278 and return your license.)
						FEIN
						FEIN
	If the area below is blank, fill in name and address.

						SID Number


					Period Ended (MM-YY)

	ST-3T must be submitted with						COMPLETE THE WORKSHEET ON THE REVERSE SIDE FIRST.
			the ST-388.				COMPLETE THE WORKSHEET ON THE REVERSE SIDE FIRST.
			the ST-388.					File online at MyDORWAY.dor.sc.gov
								File online at MyDORWAY.dor.sc.gov

	All gross proceeds of sales/rental,				.
	Use Tax, accommodations, and
	Use Tax, accommodations, and
	withdrawals for own use (from				Column A			Column B		Column C
1	worksheet Item 3)			Sales/Use 6% (Tax Rate)			Sales/Use 5% (Tax Rate)		Accommodations 2% (Tax Rate)
	Total gross proceeds of sales/rental, Use Tax,				.			.
	and withdrawals at 6% rate (Column A); 5%
1A	rate on Accommodations Rentals (Column B)
1A	(from worksheet Items 6 and 10)
	Total gross proceeds of sales/									.
	accommodations rentals at 2% rate									.
1B	(Column C) (from worksheet Item 14)
	Total amount of deductions				.			.		.
2	(from worksheet Items 8, 12 and 16)				.			.		.
2	(from worksheet Items 8, 12 and 16)
3	Net taxable sales and purchases				.			.		.
3	(subtract line 2 from line 1A or 1B)
					.			.		.
4	Tax due (line 3 multiplied by tax rate)			6%	.		5%	.	2%	.
4	Tax due (line 3 multiplied by tax rate)			6%			5%		2%
Total Sales
5	Total sales, use, and accommodations							.
5	(add line 4 of columns A, B, and C.)				5.
	Local tax (column B, line 2, page 5 on							.
6	the ST-389)				6.			.
	Total sales and local taxes							.
7	(add lines 5 and 6)				7.
8	Taxpayer's discount (See instructions. For				8.			.
	timely filed returns and taxes paid in full only.)							.
	timely filed returns and taxes paid in full only.)
9	Net tax payable (line 7 minus line 8)				9.			.
		10A	Penalty (see instructions)		10A.			.
		10B	Interest (see instructions)		10B.			.
10	Total penalty and interest							.
	(add lines 10A and 10B)				10.			.		IMPORTANT:
	(add lines 10A and 10B)
	Total amount due
11	Total amount due				11.			.	Sign and date page 2.
11	(add line 9 and line 10)				11.
						Zero due: SCDOR, PO Box 125, Columbia, SC 29214-0101
Mail to: Balance due: SCDOR, PO Box 100193, Columbia, SC 29202						Zero due: SCDOR, PO Box 125, Columbia, SC 29214-0101

50621077

SALES AND USE TAX - Worksheet #1

Item 1.

Item 2. Item 3.

Gross proceeds of sales, accommodations, rentals and withdrawals for own	1.
use (total of all sales) DO NOT INCLUDE AMOUNT OF SALES TAX.	2.
Out-of-state purchases subject to Use Tax	2.
All gross proceeds of sales/rental, Use Tax, accommodations, and withdrawals	3.
for own use (Add Items 1 and 2. Enter total here and on line 1 on front of ST-388.)

If local tax is applicable, enter total on line 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).

6% SALES AND USE TAX - Worksheet #2

Use this section to report the total of all sales and purchases subject to the state Sales Tax rate of 6%. Sales and purchases reported in this section include charges for meals, gift items, and additional guest charges (such as room service, amenities, phone charges, etc.). Do not report sales of accommodations on this section. Total sales of accommodations (subject to state tax rate of 7%) are reported on Worksheet #3 (for 5% tax reporting) and Worksheet #4 (for 2% tax reporting) to determine the total state Sales Tax due.

Item 4.

Item 5. Item 6.

Item 7.

	Gross proceeds of sales/rentals and withdrawals of inventory for own use	4.
	(Sales subject to 6% tax rate requirements)	4.
	(Sales subject to 6% tax rate requirements)
	Out-of-state purchases subject to Use Tax	5.
	Total gross proceeds of sales at 6% (Add lines 4 and 5. Enter total here and on	6.
	line 1A, Column A on front of ST-388.)	6.

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

Type of Deduction

Amount of Deduction

a. Sales exempt during "Sales Tax Holiday"	$	.
b. Sales over $100.00 delivered onto Catawba Reservation	$

Item 8. Total amount of deductions (Enter total amount of deductions here and on line 2, Column A on front of ST-388. )

Item 9. Net taxable sales and purchases (Subtract Item 8 from Item 6. Should be the same as line 3, Column A on front of ST-388.)

8.	<	>
8.
9.

REMINDER: Form ST-389 must be completed and attached for all local taxes. Questions? Call toll-free 1-844-898-8542.

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

Daytime phone number

Printed name

Date

Taxpayer's signature

IMPORTANT: Your return is DELINQUENT if it is postmarked after the 20th day following the close of the period. Sign and date the return.

50622075

5% SALES AND USE TAX - Worksheet #3

Use this section to report total charges for rooms, lodging, and accommodations subject to the state Sales Tax rate of 7%. The gross proceeds from charges for accommodations must be entered on Item 10 of Worksheet #3 (subject to 5% tax rate) and Item 14 of Worksheet #4 (subject to 2% tax rate) to properly report sales subject to 7% state Sales Tax rate.

Item 10.	Total gross proceeds of sales/accommodations rentals and withdrawals for 10.
	own use (Sales subject to 5% Sales Tax and Accommodations Tax requirements.
	Enter total here and on line 1A, Column B on front of ST-388.)

Item 11. Sales and Use Tax allowable deductions (Itemize by type of deduction and amount of deduction)

Type of Deduction

Amount of Deduction

a. Sales of accommodations for resale	$
	$
	$
	$
	$
	$
	$

Item 12.	Total amount of deductions (Enter total amount of deductions here and on	12.	<
	line 2, Column B on front of ST-388.)
Item 13.	Net taxable sales and purchases (Subtract Item 12 from Item 10. Should be the	13.
	same as line 3, Column B on front of ST-388.)	13.
	2% ACCOMMODATIONS TAX - Worksheet #4
Item 14.	Gross proceeds of sales from the rental of transient accommodations (Enter
	total sales of accommodations here and on line 1B, Column C, on front of ST-388.)	14.

Item 15. Sales and Use Tax allowable deductions (Itemize by type and amount of deduction)

Type of Deduction		Amount of Deduction
Sales of accommodations for resale	$
	$
	$

Item 16.	Total amount of deductions	16.	<
Item 17.	(Enter total amount of deductions here and on line 2, Column C on front of ST-388.)	16.	<
Item 17.	Net taxable sales and purchases of transient accommodations
	(Subtract Item 16 from Item 14. Should be the same as line 3 of Column C	17.
	on front of ST-388.)	17.

50623073

Question	Answer
Form Name	St 388 Form
Form Length	1 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	15 sec
Other names	sc form st 388, st 388 form, st 388 instructions, south carolina st 388 tax return

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