South Carolina State Sales & Use Tax Return Form ST-3
This file provides guidelines and a form for businesses to report their Sales and Use Tax to the South Carolina Department of Revenue. It includes instructions on how to fill out the form, as well as what deductions and taxable sales are applicable. The form must be filed and paid electronically starting December 1, 2023.
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How do I fill this out?
To fill out this form, follow the instructions provided in the document carefully. Make sure to complete the worksheet on the next page before entering data on the main form. Ensure all applicable sections are filled out correctly before submitting.
How to fill out the South Carolina State Sales & Use Tax Return Form ST-3?
1
Complete the worksheet on the next page first.
2
Fill in the Retail License or Use Tax Registration and FEIN.
3
Enter total gross proceeds and deductions.
4
Calculate the Net taxable sales and purchases and fill in the appropriate fields.
5
Sign and date the return, and mail it to the address provided.
Who needs the South Carolina State Sales & Use Tax Return Form ST-3?
1
Businesses selling taxable goods and services in South Carolina need this form to report their sales.
2
Retailers engaging in rentals and withdrawing inventory for personal use must file this form.
3
Companies making out-of-state purchases subject to Use Tax.
4
Entities closing their business and reporting their final tax details.
5
Business owners seeking deductions for allowable expenditures.
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What are the instructions for submitting this form?
Submit the completed form electronically via MyDORWAY at MyDORWAY.dor.sc.gov. If submitting by mail, send to the appropriate address: Balance due: SCDOR, PO Box 100193, Columbia, SC 29202; Zero due: SCDOR, PO Box 125, Columbia, SC 29214-0101. Ensure all sections are completed and signed before submission. My advice is to file electronically for faster processing and to receive immediate confirmation. Keep a copy of the submitted form for your records.
What are the important dates for this form in 2024 and 2025?
For the year 2024 and 2025, the key date to remember is December 1st, which is when the electronic filing and payment requirement begins. Additionally, keep in mind that your return is delinquent if postmarked after the 20th day following the close of the period.
What is the purpose of this form?
The purpose of this form is to allow businesses in South Carolina to report their Sales and Use Tax to the Department of Revenue. Accurate reporting ensures that businesses remain compliant with state tax regulations and avoid penalties. The form also provides sections for reporting deductions and calculating the total tax due, promoting thorough and transparent tax reporting.
Tell me about this form and its components and fields line-by-line.
- 1. Total gross proceeds of sales, rentals, Use Tax, and withdrawals for own use: Enter the total gross proceeds of sales, rentals, and use tax from the worksheet.
- 2. Total amount of deductions: Enter the total amount of deductions from the worksheet.
- 3. Net taxable sales and purchases: Subtract the total deductions from the gross proceeds to get the net taxable sales and purchases.
- 4. State Sales and Use Tax: Calculate the state tax by multiplying the net taxable sales by 6%.
- 5. Additional tax from ST-389: If applicable, enter the total additional tax from form ST-389.
- 6. Total taxes due: Add the state and any local taxes to get the total taxes due.
- 7. Taxpayer's discount for timely filed and paid returns: Calculate the discount for timely filed returns, considering if the amount due is less or more than $100.
- 8. Net tax payable: Subtract the discount from the total taxes due to get the net tax payable.
- 9. Penalty and Interest: Enter any applicable penalty and interest.
- 10. Total amount due: Add the net tax payable and penalty and interest to get the total amount due.
- 11. Signature section: Authorized personnel should sign and date the form, certifying its accuracy.
What happens if I fail to submit this form?
Failing to submit this form can result in penalties and interest charges. Timely submission ensures compliance with state regulations and avoids legal repercussions.
- Penalties: Late submission can lead to financial penalties.
- Interest Charges: Interest accrues on the unpaid tax amount until the form is submitted.
- Legal Action: Persistent non-compliance may result in legal action by the Department of Revenue.
How do I know when to use this form?
- 1. Reporting Sales Tax: Use this form to report your sales tax obligations.
- 2. Claiming Deductions: Report any allowable deductions for the period.
- 3. Out-of-State Purchases: Report any out-of-state purchases subject to use tax.
- 4. Business Closure: Submit the form if you are closing your business permanently.
- 5. Quarterly/Annual Filing: Use this form for timely quarterly or annual sales tax reporting.
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