Sales, Use, Accommodations And Local Sales Tax Booklet - Forms And Instructions - South Carolina Department Of Revenue - 2014 Page 26
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865% SALES AND USE TAX - Worksheet #3
This section is used for reporting total charges for rooms, lodging and accommodations subject to the State sales tax rate
of 7%. The gross proceeds from charges for accommodations must be entered on Item 10 of worksheet #3 (subject to 5%
tax rate) and Item 14 of worksheet #4 (subject to 2% tax rate) to properly report sales subject to 7% state sales tax rate.
150,000.00
Item 10.
Total Gross Proceeds of Sales/Accommodations Rentals and Withdrawals for
10.
Own Use (Sales subject to 5% Sales Tax and Accommodations Tax requirements.)
Enter total here and on line 1A, Column B on front of ST-388.
Item 11.
Sales and Use Tax Allowable Deductions (Itemize by Type of Deduction and Amount of Deduction)
Type of Deduction
Amount of Deduction
a. Sales of Accommodations for Resale
$
Sales to Federal Government
10,000.00
$
$
$
$
$
$
<
>
10,000.00
Item 12.
Total Amount of Deductions (Enter total amount of deductions here and on line 2,
12.
Column B on front of ST-388.)
Item 13.
Net Taxable Sales and Purchases (Item 10 minus Item 12 should agree with line 3,
140,000.00
Column B on front of ST-388.)
13.
2% ACCOMMODATIONS TAX - Worksheet #4
Gross Proceeds of Sales from the Rental of Transient Accommodations
Item 14.
(Enter
150,000.00
total sales of accommodations here and on line 1B, Column C, on front of ST-388.)
14.
Item 15.
Sales and Use Tax Allowable Deductions (Itemize by Type and Amount of Deduction)
Type of Deduction
Amount of Deduction
Sales of Accommodations for Resale
$
Sales to Federal Government
10,000.00
$
$
Item 16.
Total Amount of Deductions
<
>
10,000.00
16.
(Enter total amount of deductions here and on line 2, Column C on front of ST-388.)
Item 17.
Net Taxable Sales and Purchases of Transient Accommodations
140,000.00
(Item 14 minus Item16 should agree with line 3 of Column C on front of ST-388.)
17.
50623040
25
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