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State Sales And Use Tax return ST-3 - South Carolina

State Sales And Use Tax return Form. This is a South Carolina form and can be used in Taxes Or Licenses Department Of Revenue Statewide .
 Fillable pdf Last Modified 12/20/2013
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STATE OF SOUTH CAROLINA 1350 DEPARTMENT OF REVENUE ST-3 Columbia, SC 29214-0101 (Rev. 6/13/12) 5001 RETAIL LICENSE OR USE TAX REGISTRATION STATE SALES AND USE TAX RETURN Mail To: SC Department of Revenue Sales Tax Return If the business is closed permanently, please complete the form C-278 (a copy is enclosed in the Sales Tax Booklet) and return the license. This is a scannable form, which MUST be completed in black ink only. Check if your address changed and make corrections below. If the area below is blank, fill in name, address, SSN/Federal Identification No. (FEIN) FEIN SID NO. FOR OFFICE USE ONLY FOR FIELD USE ONLY Period Ended File Return On or By File Electronically at www.sctax.org COMPLETE THE WORKSHEET ON THE REVERSE SIDE FIRST. SALES AND USE TAX 1. DO NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS ON THIS FORM. To apply for refunds, see Form ST-14. USE BLACK INK ONLY 1. Total Gross Proceeds of Sales, Rentals, Use Tax and Withdrawals for Own Use (From Item 3 of Sales and Use Tax Worksheet on reverse side) .................................. . . . . . . . . CLIP CHECK HERE 2. 3. 4. 5. Total Amount of Deductions (From Item 5 of Sales and Use Tax Worksheet) .. ............................... 2. Net Taxable Sales and Purchases (Line 1 minus line 2) .............................................................. 3. Tax: Multiply Line 3 x 6% (.06)...................................................................................................... 4. Taxpayer's Discount (For timely filed and paid returns only) If your combined tax liability is less than $100.00, the discount rate is 3% (.03) of line 4. If the total is $100.00 or more, the discount is 2% (.02) of line 4. .......................................................... 5. (Combined Discount cannot exceed $3000.00 per fiscal year, returns for June through May, which are filed July through June.) 14-4701 Sales and Use Tax Net Amount Payable (Line 4 minus line 5) ..................................................... 6. 14-4702 6% 6. 7. Penalty _________________ , Interest ___________________ . . (Add Sales and Use Tax penalty and interest. Enter total on line 7 at right.) ........................ 7. 8. Total Sales and Use Tax Due (Add lines 6 and 7)......................................................................... 8. ADDITIONAL TAX FROM ST-389 Only complete this section if local taxes are applicable to your sales or purchases. REMINDER: ST-389 must be completed and attached for all additional taxes. If this section does not apply, go to line 10. 9. Total Taxes Due (From Column D, line 5, page 7 of 8 of form ST-389) ........................................ 9. 10. . . 10. TOTAL AMOUNT DUE (Add lines 8 and 9) ........................................................................ I hereby certify that I have examined this return and to the best of my knowledge and belief it is a true and accurate return. Owner, Partner or Title Daytime Phone No. Printed Name Date Taxpayer's Signature Internet/E-mail Address: IMPORTANT: This return becomes DELINQUENT if it is postmarked after the 20th day (return with payment due on or before the 20th) following the close of the period. Sign and date the return. For questions regarding this form, call (803) 898-5788. 50011030 American LegalNet, Inc. www.FormsWorkFlow.com SALES AND USE TAX WORKSHEET Retail License or Use Tax Registration Number 6% 2. Period Ended MM/YY Item 1. Gross Proceeds of Sales/Rentals and Withdrawals of Inventory for Own Use 1. Item 2. Out-of-State Purchases Subject to Use Tax Item 3. Total - Gross Proceeds of Sales/Rentals, Use Tax and Withdrawals of Inventory for Own Use (Add Items 1 and 2. Enter here and on line 1 on front of ST-3.) 3. 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 Form ST-389 (local sales tax worksheet.) Item 4. Sales and Use Tax Allowable Deductions (Itemize by Type of Deduction and Amount of Deduction) Column A Type of Deduction a. *Sales Exempt During "Sales Tax Holiday" in August b. **Sales over $100.00 delivered onto Catawba Reservation Column B Amount of Deduction $ $ $ $ $ $ $ Item 5. Total Amount of Deductions (Enter total of Column B here and on Line 2 on front of ST-3.) 5. < > Item 6. Net Taxable Sales and Purchases (Item 3 minus Item 5. Enter total here and Line 3 on front of ST-3.) 6. *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". A Policy Document with the official list of holidays and exempt items is available on our Internet website: www.sctax.org > Law and Policy: Dept. Advisory Opinions > An Alphabetical Index of Advisory Opinions > Sales, Use, Accommodations & Casual Excise Taxes. **Catawba Tribal Sales- (See Chart on back of ST-389 for further explanation) The 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 Tribal Sales Tax does not apply and only the 6% State sales tax applies (not local taxes). The 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 Tribal Sales Tax is not imposed on deliveries onto the reservation by retail locations located outside of South Carolina and registered with the Department to collect the State tax; however, these deliveries are subject to the 6
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