O. Box 125 Columbia SC 29214-0101 50635101 ST-389 WORKSHEET If applicable The ST-389 is used to report various types of local taxes. Before claiming a deduction on the ST-389 worksheet you must report your gross sales taxable and nontaxable on Item 1 of the ST-389 worksheet. If this circumstance occurs you should complete a separate ST-389 Worksheet for each local tax type and complete the appropriate local tax section on the ST-389 form. Item 1. Note When your sales purchases and withdrawals are made or delivered into a locality with more than one local tax type the total net taxable amount on line 1 page 5 of 6 of form ST-389 will not agree with Item 4 of ST-389 worksheet. List one entry per line. 5. LOCAL OPTION TAX 50634104 6. TOURISM DEVELOPMENT TAX SUMMARY Complete all pages of the ST-389 first then enter totals here. Most of the local sales and use taxes reported on the ST-389 provide the same exemptions. However some local taxes provide different exemptions from other local tax....
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How to fill out the SC ST-389 online
The SC ST-389 form is essential for reporting local taxes, which are imposed by various counties and jurisdictions in South Carolina. This guide provides a step-by-step approach to completing the form online, ensuring that users submit accurate and complete information.
Follow the steps to effectively complete the SC ST-389 online.
- Press the ‘Get Form’ button to access the SC ST-389 form and open it in your chosen online editor.
- Begin by entering your business name and retail license or use tax registration number at the top of the form. Also, indicate the period ended (MM-YYYY) for the tax reporting.
- In the first section labeled 'Capital Project Tax,' provide the necessary codes for each county or jurisdiction where applicable. Record the net taxable amount in column A and calculate the total local tax in column B, ensuring all entries correspond correctly.
- Move to the next section, 'School District / Education Capital Improvement Tax,' and repeat the process, entering codes, net taxable amounts, and calculating local tax similar to the previous section.
- Continue this format for the following sections including 'Transportation Tax,' 'Catawba Tribal Tax,' 'Local Option Tax,' and 'Tourism Development Tax.' Ensure all codes and amounts are entered accurately.
- At the end of the form, summarize your entries by calculating total amounts for columns A and B across all pages. Double-check these totals for accuracy.
- Once all sections are complete, save your changes. You can then download, print, or share the filled form as required.
Complete your SC ST-389 form online today to ensure timely reporting of local taxes.
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What is taxed in South Carolina?
South Carolina's general state sales and use tax rate is 6%. In certain counties, local sales and use taxes are imposed in addition to the 6% state rate. ... The use tax can be conveniently reported on South Carolina's individual income tax return.
Are churches exempt from sales tax in SC?
Sales of tangible personal property (including accommodations) by a church or other nonprofit organization are exempt from the sales and use tax. ... Sales of tangible personal property by certain other nonprofit organizations that are exempt from property taxes are exempt from the sales and use tax.
Is there sales tax on labor in South Carolina?
Are services subject to sales tax in South Carolina? "Goods" refers to the sale of tangible personal property, which are generally taxable. "Services" refers to the sale of labor or a non-tangible benefit. In South Carolina, specified services are taxable.
Are services taxable in SC?
Services in South Carolina are generally not taxable. But watch out if the service you provide includes creating or manufacturing a product, you may have to deal with the sales tax on products. Tangible products are taxable in South Carolina , with a few exceptions.
What is food tax in SC?
The 6% general sales tax plus local taxes applies to prepared food sold for consumption on premises.
How much taxes are taken out in South Carolina?
Overview of South Carolina Taxes South Carolina has a progressive income tax system. Tax rates cover a wide spectrum, with a top rate of 7% and a bottom rate of 0%. Most people claim 0-5 allowances, check W-4 rules for details. You can't withhold more than your earnings.
What is SC income tax rate?
Individual income tax rates range from 3% to a top rate of 7% on taxable income. Tax brackets are adjusted annually for inflation.
What is SC income tax rate 2018?
South Carolina income tax rate In 2018, income tax rates in South Carolina range from zero to 7%.
What is SC tax rate?
Sales tax is imposed on the sale of goods and certain services in South Carolina. The statewide sales and use tax rate is six percent (6%). Counties may impose an additional one percent (1%) local sales tax if voters in that county approve the tax. Generally, all retail sales are subject to the sales tax.
Do I owe California use tax?
California: Use tax must be reported on income tax returns. California taxpayers owe consumer use tax on purchases of taxable goods or services for storage, use, or other consumption in California when the seller didn't collect sales tax at checkout.
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