ST-3 — State Sales and Use Tax Return

# preamble

State Sales & Use Tax Return Want more information about Sales & Use Tax? Visit dor.sc.gov/sales-and-use. Fast. Easy. Secure. Manage your tax accounts online for FREE! Ready to sign up for MyDORWAY? Visit MyDORWAY .dor.sc.gov to get started. You'll need your FEIN or SSN, License Number, and a Letter ID or copy of your last return. Tutorials are available at dor.sc.gov/MyDORWAY • Faster & easier than a paper return • Stay up to date on tax rate changes • Additional $100 discount per year • Receive immediate confirmation for transactions File Electronically • Make ACH debit or credit card payments with no convenience fees • Automatic calculations reduce errors • 24/7 account access • Option to schedule payments Why you should use MyDORWAY WHAT'S NEW FOR SALES TAX? • Williamsburg County will impose a 1% Capital Projects Tax beginning May 1, 2026. Unprepared foods will be exempt from the Capital Projects Tax. • Visit dor.sc.gov/sales-and-use to learn more and view all local tax rates.

# SALES AND USE TAX

I authorize the Director of the SCDOR or delegate to discuss this return, attachments, and related tax matters with the preparer. Yes No Preparer's name Phone number I hereby certify that I have examined this return and to the best of my knowledge and belief it is true and accurate. 1. Total gross proceeds of sales, rentals, Use Tax, and withdrawals for own use (from Item 3 of Sales and Use Tax Worksheet on next page) ................... 2. Total amount of deductions (from Item 5 of Sales and Use Tax Worksheet) ............. 4. State Sales and Use Tax (multiply line 3 x 6%) ................................ 9. Penalty _________________ , Interest ___________________ Add penalty and interest. Enter total on line 9. ................................. 7. Taxpayer's discount for timely filed and paid returns only.  If line 6 is less than $100.00, multiply line 6 by 3%.  If line 6 is $100.00 or more, multiply line 6 by 2%. .......................... Combined discount cannot exceed $3000 per fiscal year, returns for June through May, which are filed July through June. 5. Total taxes due (from Column B, line 2, page 5 of 6 of the ST-389) ..................

# DO NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS

ON THIS FORM. To apply for refunds, see the ST-14. 10. TOTAL AMOUNT DUE (add lines 8 and 9) ................................... Complete the worksheet on the next page first. 1. 3. 4. 7. 9. 5. 10. 2. 6% . . . . . . . . . . Daytime phone number Date Owner, partner, or other title Email Printed name Taxpayer's signature Only complete this section if local taxes are applicable to your sales or purchases. REMINDER: You must complete and attach the ST-389. If this section does not apply, go to line 6. ADDITIONAL TAX FROM ST-389 3. Net taxable sales and purchases (line 1 minus line 2) ............................ 6. Total State and Local Taxes due (add lines 4 and 5) ............................. 6. . 8. Net tax payable (line 6 minus line 7) ........................................ 8. . FEIN Retail License or Use Tax RegistrationPlace an X in all boxes that apply. Change of Address (Make changes to address below) Business Permanently Closed Date

AMENDED Return If the area below is blank, fill in name and address.

# STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE

(Rev. 3/31/23) 5001STATE SALES AND USE TAX RETURN File Online at MyDORWAY.dor.sc.gov Period Ended (MM-YYYY) Mail to: Balance due: SCDOR, PO Box 100193, Columbia, SC 29202 Zero due: SCDOR, PO Box 125, Columbia, SC 29214-0101

Item 2. Out-of-state purchases subject to Use Tax .............................. Item 3. Total gross proceeds of sales, rentals, Use Tax, and withdrawals of inventory for own use Add Items 1 and 2. Enter here and on page 1, line 1 of the ST-3. ...................

# SALES AND USE TAX WORKSHEET

1. 2. 3. If local tax is applicable, enter the total on Item 1 of the ST-389 worksheet. 6%Retail License or Use Tax Registration Number Period Ended MM-YYYY Note: Sales of unprepared foods are exempt from the state Sales and Use Tax rate. However, local taxes still apply to sales of unprepared foods unless the local tax law specifically exempts such sales. Sales that are subject to a local tax must be entere d on the ST-389. Item 1. Gross proceeds of sales, rentals, and withdrawals of inventory for own use Item 4. Sales and Use Tax allowable deductions. Itemize by type of deduction and amount of deduction. 5. < > Item 6. Net taxable sales and purchases Item 3 minus Item 5. Enter total here and on page 1, line 3 of the ST-3. .............. Item 5. Total amount of deductions Enter total of Column B here and on page 1, line 2 of the ST-3. .................... Column B Amount of deduction $

$

$

$

$

$

$ Column A Type of deduction 6. IMPORTANT: Your return is DELINQUENT if it is postmarked after the 20th day following the close of the period. Remember to sign and date the return.

Learn more about Sales Tax at dor.sc.gov/tax/sales-and-use.

Need help signing up for MyDORWAY or filing a Sales Tax return? Tutorials are available at dor.sc.gov/MyDORWAY. For a list of deduction examples, see the ST-3 Instructions.