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South Carolina
Department of Revenue
P.O. Box 125 • 301 Gervais Street • Columbia, South Carolina 29214
IMPORTANT NOTICE
Effective September 1, 2000
June 2000
TO: Retailers Located In or Making Sales Into Chesterfield County
FROM: South Carolina Department of Revenue
RE: Local 1% School District Tax for Chesterfield County
Effective Friday, September 1, 2000, all sales made in or to Chesterfield County will be subject to 7% sales
and use tax (or 9% accommodation tax). This new rate is the result of voter approval of an additional 1%
local sales and use tax to fund school projects in Chesterfield County. This 1% School District tax is in
addition to the 1% Local Option tax currently imposed by this county.
If you make sales in Chesterfield County, you should begin collecting the tax on September 1. You will
continue to use your current sales tax form (ST-3, ST-388 or ST-403); however, in addition to completing
your current form, you must also complete and attach page 1 and 2 of addendum form ST-389.
Page 1 is used when reporting the 1% School District Tax. Please report your School District taxable
information in the School District section of this page. The school district tax is reported county-wide - it is
not necessary to break this tax down by municipality. The code for Chesterfield County's school district tax
is 5131.
Page 2 is used for reporting 1% local option tax (continue to use municipality codes listed on back of page 2
for Chesterfield County). You must continue to break the local option tax down by municipalities.
The school district tax is reported county-wide - it is not necessary to break this tax down by municipality.
You must continue to break the local option tax down by municipalities.
All sales which are currently subject to the 5% sales and use tax are also subject to the 1% School District
tax, with the following exceptions:
1) Foods which may be purchased with food stamps are exempt. This 1% exemption applies to everyone,
not just people using food stamps.
Foods which may be purchased with food stamps and are exempt from the 1% School District tax include:
- Any food intended to be eaten at home by people, including snacks
- Seeds and plants intended to grow food (not flower seeds or bird seed)
- Cold prepared items, such as salads or sandwiches, intended to be eaten at home
Items which cannot be purchased with food stamps and are, therefore, subject to the 1% School District tax
are:
- Foods designed to be heated in the store
- Hot or cold food to be eaten at a lunch counter, in a dining area or anywhere else in the store
- Any non-food items such as tissue, soap or other household goods
2) Items subject to a $300 maximum tax are exempt from the 1% School District tax. The maximum tax
applies to the sale or lease of motor vehicles, airplanes, boats, motorcycles, trailers or semi-trailers pulled by
truck tractors, horse trailers, recreational vehicles and self-propelled light construction equipment. The $300
maximum tax also applies to the sale of machinery for research and development and sale of musical
instruments and office equipment to religious organizations.
If you have questions about how to report your sales, please call the Florence Taxpayer Service Center of the
Department of Revenue at (843) 661-4850 or the Sales Tax Office Audit Section in Columbia at (803) 898-5788.
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