Form St-400 - Sales And Local Taxes Booklet Page 6
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78LOOK
REVIEW
GUIDELINES FOR AVOIDING MOST COMMON
SALES TAX ERRORS AND PROCESSING DELAYS
FORMS INFORMATION
Current year forms must be used. Do not alter pre-printed file number (retail license or use tax number) or
period covered.
All submitted forms must be completed with a valid file number (retail license or use tax registration number)
and period covered.
Blank forms may be obtained by calling 1-800-768-3676, (803) 898-5320 (in Columbia) or visit our website at:
RETURN INFORMATION FOR ST-3
Use the correct return for the period ended.
A return must be filed for each period, even if no tax is due.
Complete all lines denoted with , even if the amount is zero.
Returns must be postmarked or electronically submitted with full payment on or before the 20th of the month following
the closing of the period covered.
FORM INFORMATION FOR ST-389
Complete form ST-389 when deliveries and/or sales are made in any county that imposes a local county/municipality tax.
See for most current information regarding local taxes.
Enter each local tax separately on the form with the appropriate county or municipality code.
DO NOT collect or remit local taxes for counties/municipalities that DO NOT impose a local county/municipality tax.
NOTE: You must enter the codes for county/municipality in which your business is located and for which sales/deliveries
are made.
Complete form ST-389 if you make sales of unprepared foods in a county with a local tax.
NOTE: Sales of unprepared food are only exempt from a local sales and use tax if the local sales and use tax
specifically exempts such sales.
DISCOUNT INFORMATION
Taxpayer's discount is only for timely filed and fully paid returns.
Use the correct discount rate: 3% if combined state and local tax liability is less than $100
2% if combined state and local tax liability is $100 or more.
The same discount rate will also apply to the local tax(es).
Maximum discount allowed (state and local tax) is $3000 ($3100 for electronically filed returns). Any excess or
disallowed discount will be billed back to the taxpayer with penalty and interest.
See instructions for additional information relating to the maximum discount.
OVERPAYMENT (NEGATIVE FIGURES) INFORMATION
DO NOT claim credits (negative figures) on returns or addendums.
A refund claim must be submitted for overpayments of tax previously paid.
For additional information, refer to ST-14: Claim for Refund Section on the Essential Information page or call
(803) 898-5000.
REMITTANCE (CHECKS)
1. Checks must be made payable to: SC DEPARTMENT OF REVENUE
Your Name
Your Address
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2. Verify the dollar and written amount of the check.
Any Town, State Zip
SAMPLE
3. Indicate type of tax, period covered and retail license number
$
2
1
on the check.
Pay to
Dollars
2
4. Sign your check.
3
4
FOR
5. Use black ink only.
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