Sales, Use, Accommodations And Local Sales Tax Booklet - Forms And Instructions - South Carolina Department Of Revenue - 2014 Page 19
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86INSTRUCTIONS FOR FORM ST-3T
Please read instructions before completing Form ST-3T.
The ST-3T form is used to report the total gross proceeds derived from business done within and without the corporate
limits of the different municipalities within the state. Taxes must be reported by municipality code if location is within
incorporated area of a county or county code if not within an incorporated area.
When completing the Form ST-3T, all entries must be typed or hand printed, clearly and legibly.
Important: ST-3T must be submitted with Form ST-388.
Item 1: Print or type the present correct business name and mailing address.
Item 2: Enter the page number that corresponds with the number of pages of the ST-3T being submitted (e.g., 1 of 1, or 1
of 2, 2 of 2).
Item 3: Enter complete retail license number as shown on form ST-388 (retail license or use tax registration box).
Item 4: Enter the month and year of the period ended as shown on form ST-388.
Item 5: Print or type the name of the county or municipality in which the rental unit(s) is (are) located.
Item 6: Enter the location code shown on the reverse side associated with the county or municipality in which the rental
unit(s) is (are) located. If the business location is within a listed municipality, use the municipal code. If the business
location is NOT within a listed municipality, use the county numerical code.
Item 7: Enter gross proceeds of sales from business transacted in each county or municipality in Column 7 of the ST-3T.
The total of this column must equal the total shown on Line 1B Column C of form ST-388 for the period covered.
Item 8: Subtract non-taxable sales from business transacted in each county or municipality and enter net taxable sales in
Column 8 of ST-3T. The total of this column must equal the total shown on Line 3 Column C of form ST-388.
Item 9: Multiply net taxable sales from business transacted in each county or municipality by two percent (2%) tax rate.
Multiply the results by the discount rate used on line 5 of form ST-388 to compute discount amount claimed.
Item 10: Subtract discount amount from the two percent (2%) tax amount computed and enter the net amount payable
after discount under Column 9 for each county or municipality listed. The total of this column must equal the total shown
on Line 6 Column C of form ST-388.
Item 11: Total from Columns 7, 8, and 9 of ST-3T must equal the amount shown on Line 1B Column C, Line 3 Column C,
and Line 6 Column C respectively from the front of form ST-388.
Item 12: Attach this report to the sales, use, and accommodations tax return (ST-388) for the period covered.
REMINDER: All pages of Form ST-3T must be attached to the state Form ST-388. Make a copy of the completed Form
ST-3T for your records.
Mail To: South Carolina Department of Revenue, Sales & Use Tax, Columbia, South Carolina 29214-0101.
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