Essential Information For St-3ez

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ESSENTIAL INFORMATION FOR ST-3EZ
(10/3/06)
Please read carefully and keep this information in a convenient place for future reference.
Fourth
Quarter
(October,
November,
and
December)
INTRODUCTION
reporting period - received/postmarked no later than January
The South Carolina Department of Revenue is offering
20 (of the next year)
taxpayers an opportunity to report their taxes on Form
Annual Filers: (Sales for the entire year)
ST-3EZ, if applicable.
The December return must be received/postmarked no later than
January 20 (of the next year).
When completing Form ST-3EZ, be sure to indicate the
information listed below or other identifying information (social
Seasonal Filers: Seasonal filers are required to file returns only
security number).
for those months scheduled to be reported. Returns must be
Business Name
received/postmarked no later than the 20th of the next month.
Address
If the return is not filed and/or any taxes due are not paid by
Retail License Number or Purchaser's Certificate (Use Tax
the twentieth day of the month due, no taxpayer discount will
Registration)
be allowed, and the return is considered delinquent;
Federal Employer Identification Number
applicable penalties and interest must be calculated and
Period covered
paid, or an assessment will be issued.
FILING REQUIREMENTS
LOCAL TAX FILING NOTICE: If your business is located in a
If you have a retail license or use tax registration, you are
county that is imposing a local tax in addition to the 5% Sales
required to file a tax return even if there is no tax due for the
and Use Tax, Form ST-389 must be filed with Form ST-3 even if
period.
the local tax due is zero. The zero must be placed beside the
To
file
your
zero
gross
sales
return
by
phone
call
appropriate county/municipality code on Form ST-389. For more
FORMS TO FILE
detailed information, visit our website at
You are required to file a Form ST-3 to report any sales and use
CHANGE IN OWNERSHIP
tax due in this state. However, the Form ST-3EZ offers an easier
Any change in ownership will require a new owner to complete a
method to file.
Business Tax Application, Form SCTC-111 and remit the
The Form ST-3EZ should not be used, if:
appropriate fee.
your business is located in a county that imposes a local tax
CHANGE OF LOCATION
your business is located in a county that does not impose a
local tax, but delivers to another county with local tax or
Any change of location will require written notification to be sent
unprepared food tax is applicable.
to the Department of Revenue by submitting Form SC8822 or
visit our website: >DORBOS.
WHEN TO FILE
Sales and use tax returns are due on or before the twentieth
CLOSING YOUR BUSINESS
(20th) day of the month following the close of the period
When closing or selling your business you are required by South
covered. You must file a tax return for every tax reporting period,
Carolina law to return your Sales and Use Tax license to the
even if no tax is due for the period. To file your zero gross sales
South Carolina Department of Revenue indicating the date of
return by phone call 1-803-898-5918. This will keep your account
closing. You must file all returns and pay all taxes due. Complete
current and prevent your receiving delinquent notices.
Form C-278 when closing your business. If you sell your
business, the new owner will not be issued a new license until
For example:
taxes due for that location have been paid.
Monthly filers:
CLAIM A REFUND (ST-14): NO CREDITS
January reporting period received/postmarked return no later
If you have overpaid your sales/use tax on your return, you
than February 20.
should file a claim for refund in the form of a letter or by using the
February reporting period received/postmarked return no
form ST-14, Claim for Refund, and file amended (corrected)
later than March 20.
March reporting period received/postmarked return no later
figures for the periods requested. Do not take a credit on the
than April 20, etc.
sales and use tax return for any overpayments. The claim for
December reporting period received/postmarked no later
refund should specify: the name, address, and telephone number
than January 20 (of the next year).
of the taxpayer or contact person; the appropriate taxpayer
identification number(s); the tax period or date for which the tax
Note: To file quarterly, annual, or seasonal contact SC DOR
was paid; the nature and kind of tax paid; the amount which is
for approval (803) 898-5800
claimed as erroneously paid; a statement of facts and
documentation supporting the refund position; a statement
Quarterly Filers:
outlining the reasons for the claim, including any law or other
First Quarter (January, February, March) reporting period -
authority upon which you rely; and, any other relevant information
received/postmarked no later than April 20
that the Department may reasonably require.
Second Quarter (April, May, June) reporting period -
received/postmarked no later than July 20
Third Quarter (July, August, September) reporting period -
received/postmarked no later than October 20
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