Electronic Filing/Payment Methods
- Sales EDI/EFT (software vendor based) --- utilize purchased/downloaded software to both file and pay your sales and use tax electronically.
- ESales (SC web based) --- filing/payment application utilizing a browser based application filing directly to the SC DOR for FREE.
- Business Telefile --- file your zero gross proceeds sales and use tax returns over the telephone.
What is Sales and Use Tax?
Sales tax is imposed on the sale of goods and certain services in South Carolina. Use tax is imposed on goods and certain services purchased out of state and brought into South Carolina or on which no sales tax has been paid. Electronic filing and payment benefits both the taxpayer and the SC Department of Revenue. The agency already offers three ways to electronically file.
Electronic Data Interchange (EDI) is the electronic exchange of business documents from one company's computer to another company's computer in machine-processable, national standard data formats. The direct, computer-to-computer exchange of business information alleviates the expense associated with processing paper (opening envelopes, logging in of documents, etc.) as well as the costs, errors, and time delays associated with data entry.
With EDI, the data is transmitted in a precisely structured format that is immediately machine-processable with little or no human intervention. Companies in industries across the spectrum have found that EDI makes tremendous economic sense. It is only natural that the huge paper-intensive, tax component of government also begins to realize the advantages of EDI.
Currently, South Carolina is working with five EDI software vendors and additional vendors have contacted the SC DOR and have begun programming software for taxpayers to use for future Sales EDI filings. See Forms/Publications/Info and then click on Sales EDI Software Providers for South Carolina.
A Registration Application for EDI/EFT (D-137) must be completed and provided to the agency prior to submission of a return/payment by EFT/EDI. Submission of a D-137 is not necessary for taxpayers using ESales.
The South Carolina Department of Revenue Electronic Sales Tax System (ESales) is designed to give taxpayers a FAST, FREE, ELECTRONIC, and SECURE way to submit tax payments and return information for sales, use, accommodations, local option and special local taxes.
The SC Department Of Revenue's ESales System will allow you to file your return and make payment by EFW (Electronic Funds Withdrawal/Bank Draft) or credit card (MasterCard and VISA) without having to leave your office.
ESales will allow the filing of the following forms:
- ST3 - Sales and Use Tax Return
- ST3EZ – Simplified Sales Tax Return
- ST388 - Sales, Use, Accommodations and Local Option Tax Return
- ST389 – Schedule for Local Taxes
- ST455 - Maximum Tax and Special Filers Tax Return
- ST501 - Durable Medical Equipment and Supplies
Have no sales for this reporting period? Tired of having to complete and mail a paper return anyway? Well, as a South Carolina business owner, you can conveniently file your Sales tax return by using the Department of Revenue's Business Tax TeleFile System.
Business Tax TeleFile is available 24 hours a day / seven days a week. Sales tax filers must have zero gross proceeds of sales, rentals, use tax or withdrawals for own use, with the return for the filing period covered. First time filers are required to register on the system prior to filing their first return. The entire registration and filing process takes less than 5 minutes for Sales Tax. The procedure is completely paperless with nothing to mail to the SC Department of Revenue.
To access the Business Tax TeleFile System, dial 803-898-5918 and simply follow the instructions. If assistance is needed with sales tax related questions, please contact the DOR Sales Tax HelpLine at 803- 896-1370 or 803-896-1420. For all TeleFile support issues, please contact the Business Tax TeleFile HelpLine at 803-896-1715 or contact us by e-mail at firstname.lastname@example.org.
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