SC Department of Revenue
Forms & Instructions: Sales & Use


2007-2008 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 2008 Sales Tax Book08
State Sales and Use Tax Return (6%) ST-3
Step by Step Instructions for ST-3/389 ST-3/ST-389 Instr
State Sales and Use Tax Return ST-3EZ
Step by Step Instructions for ST-3EZ ST-3EZ 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
Application For Exemption from State's 1% General Sales and use Tax for Construction Contractors ST-10M
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 ST-389
Local Option Addendum ST-389A *
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 *
911 User Fee Return ST-406 *
Sales Tax Filing Instructions ST-417 *
Drycleaning Facility Surcharge Return ST-429 *
South Carolina Counties by Zip Code ST-439
State Sales, Use, Maximum Tax and Special Filers ST-455

State Sales, Use, Maximum Tax and Special Filers Instructions

ST-455 Instr

State Sales and Use Tax Return for Durable Medical Equipment and Related Supplies ST-501
Essential Information for Form ST-501 ST-501 Instr
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

* Forms that are not in Package X CD.

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