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.
Sales software development resources:
| Resource | Description |
|---|---|
South Carolina’s Sales XML Implementation Guide | |
South Carolina’s Sales XML schema package (SCFER2024v1.0) | |
State-specific requirements and mapping document | |
List of XML state-specific rules, conditions, and error messages | |
List of codes used for reporting local taxes on the ST-389 for Sales, Use, Accommodations, and Max Tax. | |
List of codes used reporting Accommodations by county or municipality on the ST-3T | |
ST-3 XML Sample (Single Location) | State sample XML formatted return files |
State returns and instructions for ST-3, ST-389 ST-388, and ST-455 | |
Guide provided to taxpayers detailing the file upload options for South Carolina | |
Information for filers published on the SCDOR public website |