A taxpayer can request a refund for exempt items. In most cases, the statue allows a refund to be issued based on the imposition date of the law or three years from the receipt of the refund request. Amended Return/Mathematical Error/Tax in Gross
File an amended return through MYDORWAY or submit a copy of the tax return with the “Amended” checkbox selected on the form showing the corrected figures along with documentation (i.e. alcoholic sales journal, register tape, etc.,) to substantiate the amended figures.
Upon receipt of the requested information and verification, the original return(s) will be adjusted and the overpayment, if applicable, issued in the form of a check. Do not take a credit on future returns for the following taxes:
- Beer Wholesalers
- Cigarette Stamps (products returned to the manufacturer-see Form L-1020)
- Electric Power
- Forest Renewal
- Liquor by the Drink
- Liquor Wholesalers
- Other Tobacco Products (products returned to the manufacturer-see Form L-1030)
- Out of State Wine Shipper
- Wine Wholesalers
The procedures for applying for a refund of the Deed Recording Fee can be found in South Carolina Revenue Procedure #97-3.