SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Forms & Instructions: Sales & Use

 

Sales and Use Tax Returns

Social Security Privacy Act
It is mandatory that you provide your social security number on this tax form. 42 U.S.C 405(c)(2)(C)(i) permits a state to use an individual's social security number as means of identification in administration of any tax. SC Regulation 117-201 mandates that any person required to make a return to the SC Department of Revenue shall provide identifying numbers, as prescribed, for securing proper identification. Your social security number is used for identification purposes.

Form Name Form Number

Sales Tax Book ST 400

Sales Tax Book 

Sales Accommodations Book ST 401 Accommodations Book
State Sales and Use Tax Return (6%) ST-3
Step by Step Instructions for ST-3 ST-3 Instr
Accommodations Report by County or Municipality for Sales and Use Tax ST-3T
Exemption Certificate ST-8
Resale Certificate ST-8A
Agricultural Exemption Certificate ST-8F
Application for Certificate ST-10
Application for Exemption from Local Tax for Construction Contractors ST-10C
Application for Exemption for Federal Government Contract ST-10G
Claim for Refund ST-14
Nonresident Military Tax Exemption Certificate ST-178
Casual or Use Excise Tax Return ST-236
Affidavit for Delivery of Tangible Personal Property to the Purchaser in a State Other Than South Carolina ST-299
Affidavit to Limit to Three Hundred Dollars ($300.00) the Maximum Sales/Use of Musical Instruments and Office Equipment to Religious Organizations ST-382
Affidavit for Intent To License Motor Vehicle, Trailer, Semitrailer or Pole Trailer Purchased in SC in Purchaser's State of Residence ST-385
Application for Sales Tax Exemption under Code Section 12-36-2120(41), "Exempt Organizations" ST-387
State Sales, Use and Accommodations Tax Return ST-388
Instructions and Essential Information for Form ST-388 ST-388 Instr
Schedule for Local Taxes (Use May 1, 2013 and after) ST 389 May
Step by Step Instructions for ST-389 ST 389 Instr
Local Option Addendum ST-389 A
Solid Waste Excise Tax Return ST-390
Application for Festival Exemption ST-393
Rental Surcharge Return ST-394
Application for Sales Tax Exemption for Foodstuffs Sold to Certain Nonprofit Organizations ST-396
Solvent Surcharge Return ST-397
State Sales, Use, and Aviation Gasoline Tax Return ST-403
Instructions and Essential Information for Form ST-403 ST-403 Instr
Certificate to Limit To Three Hundred Dollars ($300.00) the Maximum Sales/Use Tax On Sales of Self-Propelled Light Construction Equipment ST-405
Wireless 911 Charge Return ST-406
Sales Tax Filing Instructions ST-417
Drycleaning Facility Surcharge Return ST-429
State Sales, Use, Maximum Tax and Special Filers ST-455

State Sales, Use, Maximum Tax and Special Filers Instructions

ST-455 Instr

Retailers who report sales of durable medical equipment and related supplies will use Form ST-501 for periods through December 31, 2012. Effective January 1, 2013, retailers who report sales of durable medical equipment and related supplies will use Form ST-3 (located above).

State Sales and Use Tax Return for Durable Medical Equipment and Related Supplies

 

ST-501

Essential Information for Form ST-501

ST-501 Instr

Response to Prepaid Wireless 911 Charge Notice ST-537
S.C. Use Tax Worksheet and Payment Return UT-3/UT-3W
Guide to the S.C. Sales Tax Exemption for Nonprofit Organizations Moving to S.C. PUB 4
Solid Waste Excise Tax Question and Answer Information Guide Form 112


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