St 389 2026

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The document provides detailed step-by-step instructions for completing the ST-389 form, which is used to report local sales and use taxes in South Carolina. It outlines the requirements for filing, including the necessity of completing a worksheet for tax calculations, guidelines for reporting local taxes based on jurisdiction, and specific codes for various local taxes. The document emphasizes clarity in entries and the importance of attaching the ST-389 to state tax returns.

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Click ‘Get Form’ to open the ST-389 in the editor.
Begin by completing the Sales and Use Tax Worksheet on the back of your applicable state tax form (ST-3, ST-388, ST-403, or ST-455) before entering any data on the ST-389.
In Section 1, enter your business name, retail license number, and the period ended as indicated on your state tax form. Ensure all entries are clear and legible.
For each county or municipality where sales occurred, input the name and corresponding code. Use only one entry per line; if more lines are needed, duplicate the page.
Calculate local taxes by multiplying the net taxable amount by 1% for each jurisdiction and enter these amounts in Column B.
Finally, total all net taxable sales and local taxes due at the bottom of page 5. Make sure to attach all applicable pages of Form ST-389 to your state tax return.

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What is exempt from sales tax in South Carolina?

Tax-exempt goods Some goods are exempt from sales tax under South Carolina law. Examples include most non-prepared food items, prescription drugs, and medical supplies.

Are groceries taxed in South Carolina?

South Carolina Groceries: Exempt. Restaurant meals, food ready to eat: Taxable.

Which items do not have tax?

Zero-rated supplies basic groceries such as milk, bread, and vegetables. agricultural products such as grain, raw wool, and dried tobacco leaves. most farm livestock. most fishery products such as fish for human consumption.

What is an ST-3 form?

Form ST3, Certificate of Exemption. Purchaser: Complete this certificate and give it to the seller. Seller: If this certificate is not completed, you must charge sales tax. Keep this certificate as part of your records. This is a blanket certificate, unless one of the boxes below is checked.

What taxes do you not pay in South Carolina?

South Carolina does not impose an estate tax or a gift tax. Counties, cities, and school districts are authorized to impose ad valorem taxes on real and personal property. Local governments assess and collect most property taxes which support public schools and services.

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How to close a sales tax account in South Carolina?

South Carolina Department of Revenue (SCDOR) Close your SCDOR accounts: Online at MyDORWAY.dor.sc.gov , or. Closing: By paper with the C-278 Account Closing Form . Changes: By paper with Form SC 8822B .

How to fill out ST3 form?

How to fill out the Form ST3 Certificate of Exemption Instructions? Collect necessary information about the purchaser and seller. Fill out the purchaser details including the tax ID number. Indicate the reason for exemption accurately. Sign the form to confirm the information is correct.

Do I need to charge sales tax on services in South Carolina?

Services are generally not taxable in South Carolina, though there are exceptions: Admissions to places of amusement when an admission fee has been charged. Furnishing of accommodations (the state rate for this service is 7%) Dry cleaning and laundering services.

St 389 2026

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