Amid the labyrinth of tax documentation required by state governments, the State of South Carolina Department of Revenue's ST-3T form emerges as a crucial piece of reporting for businesses involved in the hospitality and accommodations sector. This form, serving as a detailed accommodations report by county or municipality for Sales and Use Tax, is pivotal for entities that provide transients with rooms, campground spaces, lodging, or other forms of accommodations. The pivotal essence of the ST-3T form lies in its role in ensuring that businesses accurately report gross proceeds derived from these services, a task that directly impacts the computation and remittance of applicable taxes. It bridges the intricate gaps between local business operations and statewide tax obligations, emphasizing the criticality of precise and timely submissions. Not only does it cater to a diverse array of accommodation providers including but not limited to hotels, inns, motels, and campgrounds, but it also extends its reach to encompass online travel companies, real estate agents, brokers, and even individual proprietors. The form mandates a meticulous entry of gross proceeds, net taxable sales, and the net amount payable after discounts by county or municipality codes, underscoring the importance of accurate bookkeeping and tax compliance. Accompanied by a requirement to submit alongside form ST-388, the ST-3T form encapsulates a transparency effort, ensuring that accommodations tax is correctly accounted for and remitted to the state, ultimately reflecting the collaborative compliance effort between businesses and local government entities to uphold fiscal responsibilities.
| Question | Answer |
|---|---|
| Form Name | St 3T Form |
| Form Length | 3 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 45 sec |
| Other names | Spartanburg, Cayce, Greenville, ST-3T |
1350
STATE OF SOUTH CAROLINA
DEPARTMENT OF REVENUE
Accommodations Report by County or Municipality for
SALES AND USE TAX
(Attach to form
(Rev. 4/24/13)
5059
(1) TAXPAYER |
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(2) PAGE _______ OF ________ |
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(Business Name) |
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(3) |
RETAIL LICENSE NUMBER |
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(Street Address) |
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(4) |
REPORT FOR PERIOD ENDED |
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(Mth/Yr) |
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(City) |
(State) |
(Zip) |
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*If more space is needed, copy this form and change page numbers above (e.g., 1 of 1, or 1 of 2, 2 of 2).
IMPORTANT: READ INSTRUCTIONS BEFORE COMPLETING THIS REPORT.
List one entry per line.
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(7) |
(8) |
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(9) |
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Name of County or Municipality |
Code* |
Gross Proceeds |
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Net Taxable Sales |
Net Amount Payable |
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After Discount |
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(10)Totals (Columns 7, 8 and 9) .......................................
* See reverse side for County and Municipal Codes.
I hereby certify that this report has been examined by me and to the best of my knowledge and belief is a true and complete report.
Date |
Signature |
Owner, Partner, or Title |
50591015
MUNICIPAL AND COUNTY NUMERICAL CODES
Name |
Code |
Abbeville County |
1001 |
Abbeville (City) |
2005 |
Calhoun Falls |
2100 |
Donalds |
2212 |
Due West |
2216 |
Honea Path |
2425 |
Lowndesville |
2538 |
Ware Shoals |
2944 |
Aiken County |
1002 |
Aiken (City) |
2010 |
Burnettown |
2084 |
Jackson |
2440 |
Monetta |
2601 |
New Ellenton |
2628 |
N. Augusta |
2652 |
Perry |
2713 |
Salley |
2798 |
Wagener |
2935 |
Windsor |
2971 |
Allendale County |
1003 |
Allendale (Town) |
2015 |
Fairfax |
2280 |
Sycamore |
2889 |
Ulmers |
2910 |
Anderson County |
1004 |
Anderson (City) |
2020 |
Belton |
2060 |
Clemson |
2149 |
Honea Path |
2424 |
Iva |
2439 |
Pelzer |
2707 |
Pendleton |
2710 |
Starr |
2861 |
West Pelzer |
2955 |
Williamston |
2967 |
Bamberg County |
1005 |
Bamberg (City) |
2052 |
Denmark |
2204 |
Ehrhardt |
2245 |
Govan |
2346 |
Olar |
2674 |
Barnwell County |
1006 |
Barnwell (City) |
2054 |
Blackville |
2070 |
Elko |
2255 |
Hilda |
2408 |
Kline |
2466 |
Snelling |
2835 |
Williston |
2970 |
Beaufort County |
1007 |
Beaufort (City) |
2058 |
Bluffton |
2074 |
Hilton Head Island |
2410 |
Port Royal |
2727 |
Yemassee |
2986 |
Berkeley County |
1008 |
Bonneau |
2076 |
Charleston (City) |
2129 |
Goose Creek |
2342 |
Hanahan |
2382 |
Jamestown |
2442 |
Moncks Corner |
2600 |
North Charleston |
2658 |
St. Stephens |
2858 |
Summerville |
2876 |
Calhoun County |
1009 |
Cameron |
2106 |
St. Matthews |
2855 |
Charleston County |
1010 |
Awendaw |
2038 |
Charleston (City) |
2130 |
Folly Beach |
2292 |
Goose Creek |
2343 |
Hollywood |
2420 |
Isle of Palms |
2436 |
James Island |
2441 |
Kiawah |
2462 |
Lincolnville |
2514 |
McClellanville |
2573 |
Meggett |
2597 |
Mt. Pleasant |
2609 |
North Charleston |
2656 |
Ravenel |
2745 |
Rockville |
2783 |
Seabrook Island |
2812 |
Sullivans Island |
2867 |
Summerville |
2875 |
Name |
Code |
Cherokee County |
1011 |
Blacksburg |
2068 |
Chesnee |
2137 |
Gaffney |
2330 |
Chester County |
1012 |
Chester (City) |
2139 |
Fort Lawn |
2304 |
Great Falls |
2354 |
Lowrys |
2542 |
Richburg |
2755 |
Chesterfield County |
1013 |
Cheraw |
2133 |
Chesterfield (Town) |
2142 |
Jefferson |
2444 |
McBee |
2570 |
Mount Croghan |
2606 |
Pageland |
2686 |
Patrick |
2695 |
Ruby |
2790 |
Clarendon County |
1014 |
Manning |
2585 |
Paxville |
2698 |
Summerton |
2871 |
Turbeville |
2905 |
Colleton County |
1015 |
Cottageville |
2172 |
Edisto Beach |
2243 |
Lodge |
2530 |
Smoaks |
2831 |
Walterboro |
2940 |
Williams |
2965 |
Darlington County |
1016 |
Darlington (City) |
2200 |
Hartsville |
2392 |
Lamar |
2478 |
Society Hill |
2837 |
Dillon County |
1017 |
Dillon (City) |
2208 |
Lake View |
2474 |
Latta |
2494 |
Dorchester County |
1018 |
Harleyville |
2388 |
N. Charleston |
2657 |
Reevesville |
2750 |
Ridgeville |
2770 |
St. George |
2852 |
Summerville |
2874 |
Edgefield County |
1019 |
Edgefield (Town) |
2240 |
Johnston |
2448 |
North Augusta |
2653 |
Trenton |
2901 |
Fairfield County |
1020 |
Blythewood |
2077 |
Jenkinsville |
2445 |
Ridgeway |
2775 |
Winnsboro |
2972 |
Florence County |
1021 |
Coward |
2175 |
Florence (City) |
2286 |
Johnsonville |
2446 |
Lake City |
2470 |
Olanta |
2670 |
Pamplico |
2689 |
Quinby |
2735 |
Scranton |
2810 |
Timmonsville |
2897 |
Georgetown County |
1022 |
Andrews |
2025 |
Georgetown (City) |
2334 |
Pawleys Island |
2697 |
Greenville County |
1023 |
Fountain Inn |
2315 |
Greenville (City) |
2362 |
Greer |
2370 |
Mauldin |
2591 |
Simpsonville |
2825 |
Travelers Rest |
2899 |
Greenwood County |
1024 |
Greenwood (City) |
2366 |
Hodges |
2412 |
Ninety Six |
2640 |
Troy |
2903 |
Ware Shoals |
2945 |
Name |
Code |
Hampton County |
1025 |
Brunson |
2082 |
Estill |
2265 |
Fairfax |
2281 |
Furman |
2320 |
Gifford |
2336 |
Hampton (Town) |
2380 |
Luray |
2546 |
Scotia |
2807 |
Varnville |
2932 |
Yemassee |
2985 |
Horry County |
1026 |
Atlantic Beach |
2035 |
Aynor |
2040 |
Briarcliffe Acres |
2081 |
Conway |
2163 |
Loris |
2534 |
Myrtle Beach |
2615 |
N. Myrtle Beach |
2620 |
Surfside Beach |
2883 |
Jasper County |
1027 |
Hardeeville |
2384 |
Ridgeland |
2765 |
Kershaw County |
1028 |
Bethune |
2064 |
Camden |
2103 |
Elgin |
2250 |
Lancaster County |
1029 |
Heath Springs |
2396 |
Kershaw |
2460 |
Lancaster (City) |
2482 |
Laurens County |
1030 |
Clinton |
2151 |
Cross Hill |
2181 |
Fountain Inn |
2316 |
Gray Court |
2350 |
Laurens (City) |
2498 |
Ware Shoals |
2946 |
Waterloo |
2947 |
Lee County |
1031 |
Bishopville |
2066 |
Lynchburg |
2554 |
Lexington County |
1032 |
Batesburg Leesville |
2056 |
Cayce |
2115 |
Chapin |
2124 |
Columbia |
2161 |
Gaston |
2332 |
Gilbert |
2338 |
Irmo |
2433 |
Lexington (Town) |
2506 |
Pelion |
2704 |
Pine Ridge |
2718 |
South Congaree |
2840 |
Springdale |
2846 |
Summit |
2877 |
Swansea |
2886 |
West Columbia |
2952 |
McCormick County |
1033 |
McCormick (Town) |
2582 |
Parksville |
2692 |
Plum Branch |
2722 |
Marion County |
1034 |
Marion (City) |
2588 |
Mullins |
2612 |
Nichols |
2636 |
Sellers |
2813 |
Marlboro County |
1035 |
Bennettsville |
2062 |
Blenheim |
2072 |
Clio |
2154 |
McColl |
2576 |
Tatum |
2895 |
Newberry County |
1036 |
Little Mountain |
2518 |
Newberry (City) |
2632 |
Peak |
2701 |
Pomaria |
2725 |
Prosperity |
2729 |
Silverstreet |
2822 |
Whitmire |
2962 |
Oconee County |
1037 |
Salem |
2795 |
Seneca |
2816 |
Name |
Code |
Oconee County |
1037 |
Walhalla |
2937 |
Westminister |
2960 |
West Union |
2957 |
Orangeburg County |
1038 |
Bowman |
2078 |
Branchville |
2080 |
Cope |
2166 |
Cordova |
2169 |
Elloree |
2260 |
Eutawville |
2270 |
Holly Hill |
2416 |
Livingston |
2522 |
Neeses |
2624 |
North |
2648 |
Norway |
2660 |
Orangeburg (City) |
2678 |
Rowesville |
2785 |
Santee |
2804 |
Springfield |
2849 |
Vance |
2930 |
Woodford |
2975 |
Pickens County |
1039 |
Central |
2118 |
Clemson |
2148 |
Easley |
2230 |
Liberty |
2510 |
Norris |
2644 |
Pickens (City) |
2716 |
Six Mile |
2828 |
Richland County |
1040 |
Arcadia Lakes |
2030 |
Blythewood |
2075 |
Cayce |
2116 |
Columbia |
2160 |
Eastover |
2235 |
Forest Acres |
2298 |
Irmo |
2434 |
Saluda County |
1041 |
Batesburg Leesville |
2057 |
Monetta |
2602 |
Ridge Spring |
2760 |
Saluda (Town) |
2801 |
Ward |
2942 |
Spartanburg County |
1042 |
Campobello |
2109 |
Central Pacolet |
2121 |
Chesnee |
2136 |
Cowpens |
2178 |
Duncan |
2220 |
Greer |
2371 |
Inman |
2430 |
Landrum |
2486 |
Lyman |
2550 |
Pacolet |
2680 |
Reidville |
2753 |
Spartanburg (City) |
2843 |
Wellford |
2950 |
Woodruff |
2977 |
Sumter County |
1043 |
Mayesville |
2594 |
Pinewood |
2720 |
Sumter (City) |
2880 |
Union County |
1044 |
Carlisle |
2112 |
Jonesville |
2450 |
Lockhart |
2526 |
Union (City) |
2915 |
Williamsburg County |
1045 |
Andrews |
2026 |
Greeleyville |
2358 |
Hemingway |
2400 |
Kingstree |
2463 |
Lane |
2490 |
Stuckey |
2864 |
York County |
1046 |
Clover |
2157 |
Fort Mill |
2310 |
Hickory Grove |
2404 |
McConnells |
2579 |
Rock Hill |
2780 |
Sharon |
2819 |
Smyrna |
2834 |
Tega Cay |
2896 |
York (City) |
2990 |
INSTRUCTIONS FOR FORM
Please read instructions before completing Form
The
When completing the Form
Important:
Item 1: Print or type the present correct business name and mailing address.
Item 2: Enter the page number that corresponds with the number of pages of the
Item 3: Enter complete retail license number as shown on form
Item 4: Enter the month and year of the period ended as shown on form
Item 5: Print or type the name of the county or municipality in which the rental unit(s) is (are) located.
Item 6: Enter the location code shown on the reverse side associated with the county or municipality in which the rental unit(s) is (are) located. If the business location is within a listed municipality, use the municipal code. If the business location is NOT within a listed municipality, use the county numerical code.
Item 7: Enter gross proceeds of sales from business transacted in each county or municipality in Column 7 of the
Item 8: Subtract
Item 9: Multiply net taxable sales from business transacted in each county or municipality by two percent (2%) tax rate. Multiply the results by the discount rate used on line 5 of form
Item 10: Subtract discount amount from the two percent (2%) tax amount computed and enter the net amount payable after discount under Column 9 for each county or municipality listed. The total of this column must equal the total shown on Line 6 Column C of form
Item 11: Total from Columns 7, 8, and 9 of
Item 12: Attach this report to the sales, use, and accommodations tax return
REMINDER: All pages of Form
Mail To: South Carolina Department of Revenue, Sales & Use Tax, Columbia, South Carolina