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 2009-May Sales Tax Book
State Sales and Use Tax Return (6%) ST-3
Step by Step Instructions for ST-3 ST-3 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

Step by Step Instructions for ST-389

ST 389

ST 389 Instr

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
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

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