<?xml version="1.0" encoding="UTF-8"?>
<Transmission xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="FERTransmissionST455.xsd">
  <TransmissionHeader recordCount="1">
    <Jurisdiction>SC</Jurisdiction>
    <TransmissionId>000000032-091419</TransmissionId>
    <Timestamp>2026-06-07T13:14:20Z</Timestamp>
    <Transmitter>
      <StateEIN>88888888</StateEIN>
    </Transmitter>
    <ProcessType>P</ProcessType>
  </TransmissionHeader>
  <ReturnState>
    <SubmissionId>00000032000012024220</SubmissionId>
    <ReturnHeaderState binaryAttachmentCount="1">
      <Jurisdiction>SC</Jurisdiction>
      <Timestamp>2026-06-07T13:14:20Z</Timestamp>
      <TaxPeriodBeginDate>2026-05-01</TaxPeriodBeginDate>
      <TaxPeriodEndDate>2026-05-31</TaxPeriodEndDate>
      <TaxYear>2026</TaxYear>
      <SoftwareId>SCP062499</SoftwareId>
      <SoftwareVersion>20260310_000000032</SoftwareVersion>
      <ReturnType>FormSCST455</ReturnType>
      <SubmissionID>00000032000012024220</SubmissionID>
      <FilingFrequency>M</FilingFrequency>
      <Filer>
        <TIN>
          <TypeTIN>FEIN</TypeTIN>
          <TINTypeValue>112233445</TINTypeValue>
        </TIN>
        <StateTaxpayerID>012345678</StateTaxpayerID>
        <Name>
          <BusinessNameLine1>Test Auto Sales</BusinessNameLine1>
        </Name>
        <USAddress>
          <AddressLine1>123 Main Street</AddressLine1>
          <City>Charleston</City>
          <State>SC</State>
          <ZIPCode>29401</ZIPCode>
        </USAddress>
      </Filer>
      <Contact>
        <ContactName>Test Name</ContactName>
        <ContactPhone>7778889999</ContactPhone>
        <ContactEmail>test@email.com</ContactEmail>
        <ContactChangedIndicator>X</ContactChangedIndicator>
      </Contact>
    </ReturnHeaderState>
    <ReturnDataState>
      <FormSCST455>
        <SCST455SalesSection>
          <AllGrossProceeds>171000.00</AllGrossProceeds>
          <SalesUseTax6PerCent>
            <TotalGrossProceeds>0.00</TotalGrossProceeds>
            <TotalDeductionAmount>0.00</TotalDeductionAmount>
            <NetTaxableSales>0.00</NetTaxableSales>
            <SalesUseTaxDue>0.00</SalesUseTaxDue>
          </SalesUseTax6PerCent>
          <SalesUseTax5PerCent>
            <TotalGrossProceeds>171000.00</TotalGrossProceeds>
            <TotalDeductionAmount>159000.00</TotalDeductionAmount>
            <NetTaxableSales>12000.00</NetTaxableSales>
            <SalesUseTaxDue>600.00</SalesUseTaxDue>
          </SalesUseTax5PerCent>
          <TotalSalesUseDue>600.00</TotalSalesUseDue>
          <LocalTaxDueFrom389>0.00</LocalTaxDueFrom389>
          <TotalStateLocalTaxDue>600.00</TotalStateLocalTaxDue>
          <TaxpayerDiscount>0.00</TaxpayerDiscount>
          <NetTaxPayable>600.00</NetTaxPayable>
          <TotalAmountDue>600.00</TotalAmountDue>
        </SCST455SalesSection>
        <WorksheetSection>
          <Wks1SCST455>
            <GrossProceeds>171000.00</GrossProceeds>
            <AllGrossProceeds>171000.00</AllGrossProceeds>
          </Wks1SCST455>
          <Wks2SCST455>
            <GrossProceeds>0.00</GrossProceeds>
            <TotalGrossProceeds>0.00</TotalGrossProceeds>
            <NetTaxableAmount>0.00</NetTaxableAmount>
          </Wks2SCST455>
          <Wks3SCST455>
            <GrossProceeds>171000.00</GrossProceeds>
            <TotalGrossProceeds>171000.00</TotalGrossProceeds>
            <AllowableDeduct>
              <DeductionType>4167 Exempt Sales</DeductionType>
              <DeductAmount>9000.00</DeductAmount>
            </AllowableDeduct>
            <AllowableDeduct>
              <DeductionType>4168 Excess over Tax Cap</DeductionType>
              <DeductAmount>150000.00</DeductAmount>
            </AllowableDeduct>
            <TotalDeductionAmount>159000.00</TotalDeductionAmount>
            <NetTaxableAmount>12000.00</NetTaxableAmount>
          </Wks3SCST455>
        </WorksheetSection>
      </FormSCST455>
      <FormSCST389>
        <WksSCST389>
          <TotalGrossProceeds>171000.00</TotalGrossProceeds>
          <AllowableDeduct>
            <DeductionType>4167 Exempt Sales</DeductionType>
            <DeductAmount>171000.00</DeductAmount>
          </AllowableDeduct>
          <TotalDeductionAmount>171000.00</TotalDeductionAmount>
          <NetTaxableAmount>0.00</NetTaxableAmount>
        </WksSCST389>
        <CapitalProjectTax>
          <Code>1021</Code>
          <NetTaxableAmount>0.00</NetTaxableAmount>
          <LocalTax>0.00</LocalTax>
        </CapitalProjectTax>
        <CapitalProjectTax>
          <Code>1034</Code>
          <NetTaxableAmount>0.00</NetTaxableAmount>
          <LocalTax>0.00</LocalTax>
        </CapitalProjectTax>
        <LocalOptionTax>
          <Code>1021</Code>
          <NetTaxableAmount>0.00</NetTaxableAmount>
          <LocalTax>0.00</LocalTax>
        </LocalOptionTax>
        <LocalOptionTax>
          <Code>1034</Code>
          <NetTaxableAmount>0.00</NetTaxableAmount>
          <LocalTax>0.00</LocalTax>
        </LocalOptionTax>
        <TotalLocalNetTaxable>0.00</TotalLocalNetTaxable>
        <TotalLocalSalesTaxDue>0.00</TotalLocalSalesTaxDue>
      </FormSCST389>
      <FormSCST593>
        <TaxDueOnTaxableAmt6K>400.00</TaxDueOnTaxableAmt6K>
        <TaxDueOnTaxableAmt10K>200.00</TaxDueOnTaxableAmt10K>
      </FormSCST593>
    </ReturnDataState>
  </ReturnState>
</Transmission>
