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
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.