Sales, Use, Accommodations And Local Sales Tax Booklet - Forms And Instructions - South Carolina Department Of Revenue - 2014 Page 23
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86INFORMATION FOR SAMPLE RETURN AND WORKSHEET
FOR FORMS ST-388, ST-3T, AND ST-389
Rev 12/5/13
NAME AND MAILING ADDRESS
THE GALA INN
125 CAROL AVENUE
ALL AMERICA, USA
99999-9999
LOCATION: COUNTY (Richland) CITY (Columbia)
COUNTY CODE: 1040
CITY CODE: 2160
LOCAL TAXES: 1% Local Option, 1% Transportation Tax
RETAIL LICENSE NO.: 040-99999-9
FEI/SSN: 12-3456789
NOTE: In addition to providing accommodations, the hotel in this example has a restaurant.
Summary of Sales and Purchases for May 2014
1. Restaurant Proceeds (Subject to State 6% sales tax and 2% local tax)
20,000.00
HOTEL PROCEEDS
2. Accomodations Proceeds (Rental to transients)
150,000.00
(Subject to State 5% sales tax, 2% accommodations tax, and 2% local tax)
3. Conference Rooms (additional guest charges)
(Subject to State 6% sales tax and 2% local tax)
2, 000.00
Total Hotel Proceeds
152,000.00
4. Gross Proceeds of Sales (Includes all sales)
$172,000.00
5. Out-of-State Purchases
(Subject to State 6% use tax and 2% local tax)
5,000.00
Total Sales and Purchases
$177,000.00
NON-TAXABLE SALES FOR 5% (SALES TAX), 2% (ACCOMMODATIONS TAX) AND 2% (LOCAL
TAX)
6. Sales to Federal Government (Rental to transients)
10,000.00
NON-TAXABLE SALES FOR 6% (SALES TAX) AND 2% (LOCAL TAX)
7. Sale of meals to Federal Government
3,000.00
SALES SUBJECT TO TAX
8. Sales subject to tax at 6% (State Rate) and 2% (Local Tax)
(Line 1 plus lines 3 and line 5 minus line 7)
24,000.00
9. Sales subject to tax at 5% (State Rate), 2% (Accommodations Tax),
and 2% (Local Tax)
(Line 2 minus line 6)
140,000.00
22
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