ST-3 — State Sales and Use Tax Return

State Sales & Use Tax Return
Want more information about Sales & Use Tax? Visit dor.sc.gov/sales-and-use.
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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.

# AMENDED

# SALES AND USE TAX

1. Total gross proceeds of sales, rentals, Use Tax, and withdrawals for own Retail License or Use Tax Registration FEIN Period Ended (MM-YYYY)

# DO NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS

1. Total amount of deductions (from Item 5 of Sales and Use Tax Worksheet) … .
2. Net taxable sales and purchases (line 1 minus line 2) … 6%
3. .
4. State Sales and Use Tax (multiply line 3 x 6%) …

1. .

5.

1. Total taxes due (from Column B, line 2, page 5 of 6 of the ST-389) … .

6.

1. Total State and Local Taxes due (add lines 4 and 5) …
2. Taxpayer's discount for timely filed and paid returns only.
3. If line 6 is less than $100.00, multiply line 6 by 3%.
4. If line 6 is $100.00 or more, multiply line 6 by 2% …

1. .

8.

1. Net tax payable (line 6 minus line 7) … . .
2. Penalty _ , Interest _ .

1. TOTAL AMOUNT DUE (add lines 8 and 9) … 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.

Taxpayer's signature
Owner, partner, or other title Printed name Daytime phone number Date Email
Mail to: Balance due: SCDOR, PO Box 100193, Columbia, SC 29202 Zero due: SCDOR, PO Box 125, Columbia, SC 29214-0101

# SALES AND USE TAX WORKSHEET

6%
Retail License or Use Tax Registration Number Period Ended MM-YYYY 1.
Item 1. Gross proceeds of sales, rentals, and withdrawals of inventory for own use
2.
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 3.
Add Items 1 and 2. Enter here and on page 1, line 1 of the ST-3 … If local tax is applicable, enter the total on Item 1 of the ST-389 worksheet.
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 entered on the ST-389.
Item 4. Sales and Use Tax allowable deductions. Itemize by type of deduction and amount of deduction.
For a list of deduction examples, see the ST-3 Instructions.
Column A Column B
Type of deduction Amount of deduction $ $ $ $ $ $ $
Item 5. Total amount of deductions

1. < >

Enter total of Column B here and on page 1, line 2 of the ST-3 …
Item 6. Net taxable sales and purchases
6.
Item 3 minus Item 5. Enter total here and on page 1, line 3 of the ST-3 …
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.