Who is required to file a sales and use tax return?
What forms need to be filed for sales and use tax?
When is the sales and use tax return due?
What sales, transactions, services or intangibles are subject to the sales and use tax?
Are rentals or leases subject to the sales and use tax?
Are consignment sales subject to the tax, and who is responsible for consignment sales taxes?
Are delivery charges by whatever name (e.g., freight, shipping, transportation, shipping and handling, etc.) subject to the sales and use tax? Who is responsible for delivery charges?
Are late fees subject to the sales and use tax?
Are installation charges subject to the sales and use tax?
Are set up charges (e.g., screen printers, personalized items, etc.) subject to the sales and use tax?
Is the sale of food subject to the sales and use tax?
Are sales to the federal government subject to sales and use tax?
Are sales by a state agency to another state agency, a county, a municipality or another political subdivision subject to the sales and use tax?
How does sales and use tax apply to a church or nonprofit organization?
How can a nonprofit organization determine if the “sales by” the nonprofit organization are exempt from the sales and use tax?
Are sales by or purchases from an online retailer subject to the sales and use tax?
If I am located in South Carolina and sell products online from my home, do I need a retail license? I don’t have a store front and customers do not come to my home to purchase the products.
What is the rate for the use tax?
What is the difference between the sales tax and the use tax?
Why would an out-of-state retailer charge a purchaser the South Carolina sales tax or use tax?
If a South Carolina purchaser travels to another state and purchases tangible personal property from a retailer in the other state for use, storage or consumption in South Carolina, does the South Carolina purchaser still owe use tax on the purchase if the other state’s sales tax was paid to the retailer at the time of purchase?
How can I report and pay the use tax?
Do other states charge a use tax?
Why am I just now getting a notice from SCDOR for an item I purchased 3-5 years ago?
Why am I charged a penalty when no one told me I had to pay the use tax when I purchased the merchandise? I thought the seller had to collect the use tax? Why do I have to pay penalty and interest when I didn’t know I owed the tax?
If a South Carolina retailer purchases items from out-of-state that the retailer does not intend to resell, does the South Carolina retailer owe the use tax on these purchases?
What determines if I am a contractor or a retailer?
As a contractor, do I owe sales or use tax on materials for jobsites?
Are construction contractors allowed to have a retail license for items purchased to use in their construction business?
Are sales of farm supplies and machinery to farmers subject to sales tax?
Which local sales and use tax applies when I deliver into another county? Is there a difference if I ship the product or personally deliver it?
Is a retailer required to remit local sales and use tax for every county in which the retailer does business or may the retailer remit only the local sales and use tax for the county in which my retail store is located?
What qualifies a sale for the unprepared food exemption?
What items may be purchased tax free by a retailer?
What does a retailer need to do when accepting a resale certificate?
What information is required when filing a claim for refund? How far back can we file a claim?