Form St-400 - Sales And Local Taxes Booklet Page 9
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78tax. Many catalog and mail-order companies already
Room rentals to the same person for at least 90
collect South Carolina's sales or use tax when you make a
continuous days are not subject to the tax. If you rent a
purchase. If the business does not collect the tax at the
room in the house in which you live and it has less than
time of purchase, you are responsible for reporting the
six bedrooms, you are exempt from the tax. If you rent
purchase and paying the tax yourself. If you make a
transient accommodations for no more than one week
purchase in another state and pay less than the tax which
each calendar quarter, you are not required to obtain a
would be due in South Carolina, you should report and
retail license, but you still must report and pay the tax
pay the difference to the SC Department of Revenue. A
annually by April 15 of the following year unless
credit is allowed for Sales or Use Tax due and paid in
otherwise exempted under Code Section 12-36-920 (A).
another state.
Additional guest charges such as telephone service,
room service, and rental of meeting rooms are subject to
Business
the 6% sales tax. However, charges for other services
such as, amenities, entertainment, special items in
Businesses which regularly make non-taxed purchases
promotional tourist packages and other guest services
out of state report and pay the use tax on their monthly
are no longer listed as additional guest charges as of
sales and use tax return, ST-3 and ST-389, if applicable.
July 1, 2014.
ST-388 is used to report your Sales,
Use and Accommodations taxes and must be submitted
Personal
with form ST-3T.
Individuals not in business who make non-taxed
Maximum Tax
purchases out of state should report the use tax on
UT-3/UT-3W, SC Use Tax Worksheet or visit the
A maximum sales tax of $300 is imposed on the sale or
Department’s webpage, , to pay the use
lease of motor vehicles, boats, aircrafts, motorcycles,
tax or report and pay the tax on the South Carolina
certain trailers, recreational vehicles and light construction
Individual Income Tax Return.
equipment. For purchases of light construction equipment,
the Form ST-405 is to be filled out by the purchaser and
given to the retailer to limit the tax amount to three
Local Sales and Use Taxes
hundred dollars ($300). The $300 limit also applies to the
sale of musical instruments and office equipment to
A county may approve one or more of the following local
religious organizations. Form ST-382 must be completed
taxes: local option, capital projects, school district,
for these items sold to religious organizations. Retailers
tourism development, or transportation tax. These local
who sell items subject to a maximum will be receiving the
sales and use tax taxes are imposed in addition to the
ST-455 (State, Sales, Use, Maximum and Special Filers
State sales and use tax. These local taxes are collected
Return) with instructions for the form. The ST-455 is to be
and administered by the South Carolina Department of
used for reporting sales subject to the 1% sales tax rate
Revenue on the behalf of the counties. Items subject to a
increase as well as those not subject to the 1% sales tax
maximum sales and use tax (i.e. $300 on motor vehicles)
(Items subject to a maximum tax) rate increase as of June
are exempt from the local sales and use taxes.
1, 2007.
Voters may approve 1% local option sales and use tax
and/ or a local tax for capital projects, education capital
Manufactured Homes
improvement, school districts, tourism development, or
The first 35% of the selling price of a manufactured home
transportation tax.
is exempt from sales and use tax. After allowing for the
exemption and any trade-in, the tax imposed on the sale is
Counties and municipalities may impose local hospitality
$300 plus 2% of the remaining sales price exceeding
taxes
on
food,
beverages,
accommodations
and
$6,000. The 2% may be waived if certain energy efficiency
admissions. This form does not address the local taxes
levels are met in the mobile home. Furniture and
on sales that are collected directly by the counties or
appliances that are not permanently attached and are sold
municipalities (sales of accommodations or prepared
with a mobile home must be listed separately on the bill or
meals). These
taxes are
collected by
the local
invoice and taxed at 6% of the sales price (less any
government, not the Department of Revenue. Contact the
trade-in allowance), plus applicable local taxes.
county where your business is located to determine if you
are liable for any of their local hospitality taxes.
In 2008, the maximum tax provision relating to the
calculation of the maximum tax for manufactured homes
The local tax rate information presented in this publication
was amended to completely exempt certain Energy Star
is current at the time of publication. To determine if the
homes from the sales and use tax for sales occurring from
local tax information relating to a particular county or
July 1, 2009 through July 1, 2019. Under this provision,
jurisdiction
has
changed,
visit
our
website,
the manufactured home would be exempt 100% from any
, and inquire under sales and use tax.
sales and use tax calculation due if it has been designated
by the United States Environmental Protection Agency and
the United States Department of Energy as meeting or
Tax Rate on Unprepared Food
exceeding each agency's energy saving efficiency or
Sales of unprepared food items eligible for purchase
meeting or exceeding such requirements under each
with United States Department of Agriculture food
agency's Energy Star program.
coupons are exempt from the State sales and use tax.
This exemption does not apply to local sales and use
More Information
taxes administered and collected by the S. C.
Department of Revenue on the behalf of counties and
For more information on sales and use tax, visit the
other jurisdictions unless the local tax law specifically
Department of Revenue's home page on the Internet:
exempts sales of such food. To obtain additional
Sales tax laws, regulations,
information relating to sales of unprepared food, visit
policy documents and attorney general opinions may be
our website to view SC Regulation 117-337.
found there.
Accommodations Tax
This publication is intended to provide basic information about sales
The rental of transient accommodations is subject to a
and use tax. It is not a substitution for the law. Further, tax laws
2% accommodations tax in addition to the 5% sales tax
change rapidly. We would advise you to seek legal advice if there are
(and the percentage for local tax, if applicable). If you
questions about your tax obligations.
rent out rooms or spaces at hotels, campsites, boarding
houses, etc., you are required to obtain a retail license
and pay the sales and accommodations tax.
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