900#s Telephone Service

900#S TELEPHONE SERVICE ×

South Carolina Department of Revenue
Sales Tax
P.O. Box 125
Columbia, SC 29214-0111

Phone: 803-898-5000 select the option for Sales Tax
Email: SalesTax@dor.sc.gov

Summary:

Charges for 900/976 Telephone Services are subject to the sales and use tax pursuant to Code Section 12-36-910(B) (5) or Code Section 12-36-2645. The state tax rate on this communication service is 11% (as of June 1, 2007).

How to File ST-392 - 900/976 Telephone Service Tax Return:

File online using MyDORWAY
OR
File by paper when you recieve your ST-392 - 900/976 (it is mailed monthly to every taxpayer required to file).

Sales and Use Tax accounts are set up with a monthly filing frequency. Quarterly and annual filing frequencies must be approved by the SCDOR. The request must be submitted in writing.

Due Dates:

Monthly Filing Schedule

Period Ended	Due Date
Period EndedJanuary 31	Due Date February 20
Period EndedFebruary 28	Due DateMarch 20
Period EndedMarch 31	Due DateApril 20
Period EndedApril 30	Due DateMay 20
Period EndedMay 31	Due DateJune 20
Period EndedJune 30	Due DateJuly 20
Period EndedJuly 31	Due DateAugust 20
Period EndedAugust 31	Due DateSeptember 20
Period EndedSeptember 30	Due DateOctober 20
Period EndedOctober 31	Due DateNovember 20
Period EndedNovember 30	Due DateDecember 20
Period EndedDecember 31	Due DateJanuary 20

Quarterly Filing Schedule

Period Ended	Due Date
Period EndedMarch 31	Due DateApril 20
Period EndedJune 30	Due DateJuly 20
Period EndedSeptember 30	Due DateOctober 20
Period EndedDecember 31	Due DateJanuary 20

Annual Filing Schedule

Period Covered	Due Date
Period CoveredDecember 31	Due DateJanuary 20

Summary:

How to File ST-392 - 900/976 Telephone Service Tax Return:

​Due Dates:

Due Dates: