Reporting and Paying Taxes Timely
After you receive your retail license or purchaser's certificate of registration, you will receive pre-printed forms for
reporting and paying the sales and use tax.
The sales, use and local option (if applicable) tax must be reported and paid monthly on Form ST-3 and St-389, Sales, Use and Local Option Tax Return.
Businesses required to collect and pay accommodations tax should file Form ST-388 and ST-389, Sales, Use, Accommodations and Local Option Tax Return.
Businesses required to collect and pay maximum tax should file Form ST-455 and ST-389, Sales, Use, Maximum Tax and Special Filers and Local Option Tax Return.
Businesses required to collect and pay durable medical equipment tax should file Form ST-501 and ST-389, Sales, Use, Durable Medical Equipment and Related Supplies and Local Option Tax Return.
Returns and payment are due no later than the 20th of the month following the month in which the sales were made. The tax is remitted for the month the sale was made regardless of whether the tax was collected from the customer in that month.
Depending on the amount of tax paid, the Department of Revenue may authorize certain businesses to pay quarterly, seasonally or annually, rather than monthly.
A tax return must be filed even if no sales were made during the period.
For general information about sales tax filing, call the Contact Center at (803) 898-5788.
The Department of Revenue mandates taxpayers paying over $15,000 in one filing period to report sales tax through the EFT/EDI Program. Voluntary participation is encouraged