ST-455 6% 5% - the South Carolina Department of Revenue - sctax 2026

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  1. Click ‘Get Form’ to open it in the editor.
  2. Begin by filling in your business information, including name, address, and identification numbers. Ensure all entries are made in black ink as required.
  3. Complete the worksheet on the reverse side first. This includes calculating your gross proceeds of sales and any deductions applicable.
  4. For Column A (6% Tax Rate), enter total gross proceeds from sales/rentals and withdrawals for own use. Then, calculate net taxable sales by subtracting total deductions from gross proceeds.
  5. Repeat the process for Column B (5% Tax Rate). Ensure that all calculations align with the instructions provided on the form.
  6. Review your entries for accuracy before signing and dating the return at the bottom of the form.

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