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Where do I get SC tax forms?

Give us a call at 1-844-898-8542 or email forms@dor.sc.gov so we can direct you to the proper form, or discuss the online filing option that best fits your needs. Filing online using MyDORWAY makes finding the right form easy! Get started today.

What is South Carolina sales tax?

Sales tax is imposed on the sale of goods and certain services in South Carolina. The statewide sales and use tax rate is six percent (6%). Counties may impose an additional one percent (1%) local sales tax if voters in that county approve the tax. Generally, all retail sales are subject to the sales tax.

Who pays sales tax in South Carolina?

Anyone who buys tangible personal property from out-of-state and brings it into South Carolina is responsible for paying a Use Tax of 6% on the sales price of the property. Businesses that regularly make non-taxed purchases from out of state report and pay the Use Tax on their monthly Sales & Use Tax return.

What is the purpose of the ST 389?

The ST-389 form is used to report different types of local sales and use taxes which must be reported by county and municipality or must be reported only by county or only by municipality, etc. When completing the ST-389 form, all entries must be typed or hand printed, clearly and legibly.

What services are exempt from sales tax in North Carolina?

Electricity, Fuel and Natural Gas, Sales and Use Tax Exemption. Retail sales, as well as the use, storage or consumption of electricity, fuel and piped natural gas sold to a manufacturer are exempt from sales and use tax for use in a manufacturing operation.

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