Make Changes to 2019-2026

To apply for refunds see Form ST-14. SALES AND USE TAX 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. STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE ST-3 STATE SALES AND USE TAX RETURN dor. sc.gov Place an X in all boxes that apply. Change of Address AMENDED Make changes to Return address below Retail License or Use Tax Registration Business Permanently Closed Date Complete form C-278 and return your license. Sales subject to the Catawba Tribal Sales Tax must be included with all other sales in gross proceeds on Item 1 of worksheet on the ST-3 form but are deducted on Item 4b of the ST-3 worksheet and included on Item 1 on the ST-389 local tax worksheet. 3. State Sales and Use Tax Multiply Line 3 x 6. 06. 4. 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 6. Total Taxes Due From Column B line 2 page 5 of 6 of form ST-389. Total State and Local Taxes Due Add line 4 and line 5. Total Taxes Due From Column B line 2 page 5 of 6 of form ST-389. Total State and Local Taxes Due Add line 4 and line 5. 6. 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 6. If the total is 100. 00 or more the discount is 2. 02 of line 6. 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 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 Amount of Deduction Item 5. Total Amount of Deductions Enter total of Column B here and on Line 2 on front of ST-3. Sales over 100. 00 delivered onto Catawba Reservation Amount of Deduction Item 5. Total Amount of Deductions Enter total of Column B here and on Line 2 on front of ST-3. Item 6. Net Taxable Sales and Purchases Item 3 minus Item 5. Enter total here and Line 3 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 toll free at 844 898-8542. 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.