IMPORTANT NOTICE

TO:  Retailers Selling Items Subject to a Maximum Sales or Use Tax filing paper returns

FROM:  South Carolina Department of Revenue

RE:  Monthly June 2007 State Sales, Use, Maximum Tax and Special Filers Tax Return (Form ST-455)

Due to an error in our printing process, it has come to our attention that we failed to provide you an ST-455 return for June 2007. The ST-455 return is the revised form used to report sales subject to the 6% rate as well as sales subject to the 5% rate (sales subject to a maximum cap). We understand that this notification is arriving after the due date of the return and we apologize for this error. You will receive the pre-printed return from our vendor or you may obtain this form from our website at www.sctax.org . From our website, select "Forms and Instructions" -> "Sales and Use Tax Returns" -> "ST-455".

Since you were unable to file this return due to our error, we are granting an extension through August 2, 2007 to file this return and remit the applicable balance due. If you have previously filed the monthly June 2007 State Sales, Use, Maximum Tax and Special Filers Tax Return (Form ST-455), it will not be necessary for you to respond to this notice.

If you should receive a failure to file notice concerning the June 2007 State Sales, Use, Maximum Tax and Special Filers Tax Return (Form ST-455), please contact the Sales Tax Section at 803-898-5800.

If you have questions concerning reporting of sales, please call one of the following Taxpayer Service Centers: