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
Submit a copy of the tax return with "amended" written across the top of the form showing the corrected figures along with documentation (i.e. alcoholic sales journal, register tape, etc.,) to substantiate the amended figures.Tax in Gross
Submit the tax return with "amended" written across the top of the form showing the corrected figures along with documentation (i.e. alcoholic sales journal, register tape, etc.,) to substantiate the amended figures. Also provide the tax rate used in the original 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:
- Admissions Tax
- Excise Tax
- Cigarettes and Tobacco Excise Tax (products returned to the manufacturer-see Form L-1025)
- Electric Power Excise Tax
- Liquor by the Drink Excise Tax
- Out of State Wine Shippers Report
Any adjustments to inventory, tax calculations, etc. which produces an overpayment, the taxpayer will receive a letter from the SCDOR that provides instructions to process the overpayment.
The procedures for applying for a refund of the Deed Recording Fee can be found in South Carolina Revenue Procedure #97-3.