Sales XML Program | South Carolina Department of Revenue

The SCDOR provides an XML return filing option through our Sales XML Program. The following return types can be developed and submitted by XML:

Sales and Use Tax (ST-3, ST-389)
Max Tax (ST-455, ST-593, ST-389)
Accommodations Tax (ST-388, ST-3T, ST-389)

The SCDOR requires you to certify your software with our agency through a testing process prior to the release of your software to South Carolina taxpayers. If you are a filer who is developing your own software product, you must complete the same application and testing process with our state prior to use.

Complete a Software Developer Application - Sales XML (D-138)
After your application has been approved you will receive an email from our team with additional information.
Once you have developed your software using the resources provided below, you are ready to test. Contact us at XML@dor.sc.gov for our state’s test package.

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Sales software development resources:

Resource	Description
Software Developers' Implementation Guide (under revision)	South Carolina’s Sales XML Implementation Guide
Schema Package (under revision)	South Carolina’s Sales XML schema package (SCFER2024v1.0)
Sales Xpath (under revision)	State-specific requirements and mapping document
Validation and Business Rules	List of XML state-specific rules, conditions, and error messages
Code List for ST389 Reporting (ST-575)	List of codes used for reporting local taxes on the ST-389 for Sales, Use, Accommodations, and Max Tax.
Code List for ST3T Reporting (ST-604)	List of codes used reporting Accommodations by county or municipality on the ST-3T
ST-3 XML Sample (Single Location) (under revision) ST-3 XML Sample (Multiple Locations) (under revision) ST-388 XML Sample (under revision) ST-455 XML Sample (under revision)	State sample XML formatted return files
PAPER FORM - ST-3 Instructions - ST-3 Paper Form - ST389 Instructions - ST-389 Paper Form/Instructions – ST-388 (under revision) Paper Form/Instructions – ST-455 (under revision)	State returns and instructions for ST-3, ST-389 ST-388, and ST-455
Taxpayer Filer Guide (under revision)	Guide provided to taxpayers detailing the file upload options for South Carolina
Additional SCDOR Sales Tax Information	Information for filers published on the SCDOR public website