Are you a resident of the beautiful state of South Carolina? If so, chances are you've heard about (or completed) the infamous SC ST455 form. Filing this document is mandatory for taxpayers in South Carolina and can be slightly confusing for those unfamiliar with tax laws. Fear not! We are here to demystify the State Of South Carolina St455 Form and provide reliable information and tips to make sure your taxes get filed correctly year after year. So buckle up - let's take a look at just what this dreaded form entails!
| Question | Answer |
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| Form Name | State Of South Carolina St455 Form |
| Form Length | 3 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 45 sec |
| Other names | st 455, south carolina 2019 state tax forms printable pdf, south carolina state withholding form 2018, south carolina form st 455 |
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STATE OF SOUTH CAROLINA |
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DEPARTMENT OF REVENUE |
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(Rev. 7/18/19) |
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STATE SALES, USE, AND MAXIMUM TAX RETURN |
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dor.sc.gov |
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5162 |
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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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AMENDED |
Change of Address |
Business Permanently Closed |
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(Make changes to |
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Return |
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address below) |
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(Complete form |
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FEIN |
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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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1. |
All gross proceeds of sales/rental, |
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Use Tax and withdrawals for own use |
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Column A |
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Column B |
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(from worksheet Item 3) |
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Sales/Use 6% (Tax Rate) |
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Sales/Use 5% (Tax Rate) |
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1A. |
Total gross proceeds of sales/rental, |
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Use Tax and withdrawals for own use |
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(from worksheet Item 6 and Item 12) |
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2. |
Total amount of deductions |
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(from worksheet Item 8 and Item 14) |
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3. |
Net taxable sales and purchases |
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(subtract line 2 from line 1A for each column) |
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4. |
Tax due: line 3 multiplied by tax rate |
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6% |
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5% |
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Total Sales
Sales and Use Tax due
5.(add line 4 of Columns A and B) Local taxes due
6.
7.(add lines 5 and 6)
Taxpayer's discount (See instructions. For
8.timely filed returns and taxes paid in full only.)
Net tax payable
9.(subtract line 8 from line 7)
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10A |
Penalty (see instructions) |
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10B |
Interest (see instructions) |
10 |
Total penalty and interest |
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(add lines 10A and 10B) |
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11. |
Total amount due |
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(add lines 9 and 10) |
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5.
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10A.
10B.
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IMPORTANT: Sign and date return on reverse side. Attach form
Mail to:
Balance Due: SCDOR, PO Box 100193, Columbia, SC 29202
Zero Due: SCDOR, PO Box 125, Columbia, SC
51621068
Sales and Use Tax - Worksheet #1
Item 1.
Item 2.
Item 3.
Gross proceeds of sales/rentals and withdrawals for own use |
1. |
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Total - Gross proceeds of sales/rental, Use Tax, and withdrawals for own use |
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(Add Items 1 and 2. Enter total here and on Iine 1, Column A, on front of |
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If local tax is applicable, enter the total on ltem 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
6% Sales and Use Tax - Worksheet #2
Item 4.
Item 5. Item 6.
Item 7.
Gross proceeds of sales/rentals and withdrawals of inventory for own use |
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(Enter sales subject to 6% tax rate requirements.) |
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5. |
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Total gross proceeds at 6% (Add Items 4 and 5. Enter total here and on line 1A, |
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Column A on front of |
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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" in August |
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b. Sales over $100 delivered onto Catawba Reservation |
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$ |
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$ |
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Item 8. Total amount of deductions (Enter total here and on line 2 of Column A on front of |
8. |
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Item 9. Net taxable sales and purchases (Subtract Item 8 from Item 6. Enter total here and on |
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line 3, Column A on front of |
9. |
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REMINDER: Form
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 |
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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 |
Daytime phone number |
Date |
IMPORTANT: Your return is DELINQUENT if it is postmarked after the 20th day of the month following the close of the period. Sign and date the return.
Questions? Call
51622066
5% Sales and Use Tax - Worksheet #3
Item 10. |
Gross proceeds of sales/rentals and withdrawals for own use |
10. |
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Item 11. |
(Enter sales subject to 5% tax rate requirements such as airplanes and boats.) |
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11. |
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Item 12. |
Total gross proceeds at 5% (Add Items 10 and 11. Enter total here and on line 1A, |
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Column B on front of |
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Item 13. |
Sales and Use Tax allowable deductions (Itemize by type of deduction and amount of deduction) |
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Type of deduction |
Amount of deduction |
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a. Sales over $100 delivered onto Catawba Reservation |
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Item 14. Total amount of deductions (Enter total here and on line 2 of Column B on front of
Item 15. Net taxable sales and purchases (Subtract Item 14 from Item 12. Enter total here and on line 3, Column B on front of
14. |
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15. |
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51623064