• Has retail locations in South Carolina;
• Maintains an office, warehouse or other place of business in South Carolina;
• Has a salesperson in South Carolina soliciting orders on a regular basis;
• Has an agent located in South Carolina;
  
• Meets certain economic thresholds;
  
• Delivers his/her goods on his/her own trucks and advertises on a regular basis in South Carolina via South Carolina media;
or

• ​Delivers their goods on their own trucks and advertises on a regular basis in South Carolina via media located outside of South Carolina that has extensive coverage in South Carolina.

• Persons selling at flea markets or conducting a yard sale no more than once per quarter
• Certain organizations conducting sales at festivals
• Persons furnishing accommodations to transients for one week or less in any calendar quarter
• Certain nonprofit organizations

• Taxpayers who are liable for the state sales and/or Use Tax only may file Form ST-3.
• Those liable for the maximum tax of ($300) are to file Form ST-455.
• Those liable for the 7% tax on accommodations (hotels, motels, etc.) are to file Form ST-388.
• If a local tax is collected in more than one county or municipality, Form ST-389 (Schedule for Local Taxes) must be completed and attached to Form ST-3, ST-388, ST-455 or whichever is appropriate.

• Quarterly returns. The SCDOR may allow a taxpayer to file quarterly, instead of monthly; if the taxpayer’s quarterly tax liability is $300 or less.
  
• Other Filing Periods. The SCDOR may authorize, in addition to monthly or quarterly, other filing periods.
  

• Furnishing of Accommodations (the state rate for this service is 7%)
• Dry Cleaning and Laundering Services
• Electricity
• Communication Services including, but not limited to:

• Telephone services (not specifically exempted under SC Code § 12-36-2120(11)),  including telephone services provided via the traditional circuit-committed protocols of the public switched telephone network (PSTN), a wireless transmission system, a voice over Internet protocol ("VoIP"), or any of other method
• Teleconferencing Services
• Paging Services
• Cable Television Services
• Satellite Programming Services and Other Programming Transmission Services (includes, but is not limited to, emergency communication services and television, radio, music or other programming services)
• Fax Transmission Services
• E-Mail Services
• Electronic Filing of Tax Returns when the return is electronically filed by a person who did not prepare the tax return.
• Database Access Transmission Services (On-Line Information Services), such as legal research services, credit reporting/research services, charges to access an individual website (including Application Service Providers), etc. (not including computer database information services provided by a cooperative service when the database information has been assembled by and for the exclusive use of the members of the cooperative services).
• Prepaid Wireless Calling Arrangements (sale or recharge at retail) as defined in SC Code § 12-36-910(B)(5) (For information on prepaid telephone calling cards that do not come within the definition of prepaid wireless calling arrangements, see Revenue Ruling #04-4.)
• 900/976 Telephone Service (the state tax rate on this type of communication service is 11%, not 6%)

Yes. The sale of food is subject to the Sales and Use Tax; however, the Sales and Use Tax law provides exemptions for the sale of certain foods, including but not limited to:

• Meals provided to elderly or disabled persons at home by nonprofit organizations.
• Food sold to nonprofit organizations or food sold or donated by the nonprofit organization to another nonprofit organization.
• Meals or foodstuffs prepared or packaged that are sold to public or nonprofit organizations for congregate or in-home service to the homeless or needy or disabled adults over 18 or individuals over 60. This exemption only applies to meals and foodstuffs eligible for purchase under the USDA food stamp program.
• Unprepared food that lawfully may be purchased with United States Department of Agriculture food coupons. This exemption does not apply to local taxes unless the local tax specifically exempts the sale of such food. Important: See SC Regulation 117-337  for details about what sales do or do not qualify for this exemption.

Sales by a state agency to another state agency, a county, a municipality or another political subdivision are subject to the Sales and Use Tax, unless:

1. The consideration for the transfer only reimburses the transferring agency for its cost and expenses in conveying the property and the transferring agency has paid tax on the initial purchase of the tangible personal property; or
2. The sale is exempt under the Sales and Use Tax law (e.g., textbooks)

Sales by a state agency to another state agency, a county, a municipality or another political subdivision are subject to the Sales and Use Tax, unless:

1. The consideration for the transfer only reimburses the transferring agency for its cost and expenses in conveying the property and the transferring agency has paid tax on the initial purchase of the tangible personal property; or
2. The sale is exempt under the Sales and Use Tax law (e.g., textbooks)

• Public libraries and churches (SC Code § 12-37-220(A)(3))
• Charitable trusts and foundations used exclusively for charitable and public purposes (SC Code §12-37-220(A)(4));
• The American Legion, the Veterans of Foreign Wars, the Disabled American Veterans, Fleet Reserve Association, the Marine Corps League or any similar Veterans Organization chartered by the Congress of the United States (SC Code §12-37-220(B)(5));[
• The Young Women's Christian Association, Young Men's Christian Association and the Salvation Army (SC Code §12-37-220(B)(6)); 
• The Boy Scouts of America and the Girl Scouts of America (SC Code §12-37-220(B)(7)); 
• The South Carolina Association of Future Farmers of America (SC Code §12-37-220(B)(8));
• Any fraternal society, corporation or association (SC Code §12-37-220(B)(12))
• Any religious, charitable, eleemosynary, educational, or literary society, corporation, or other association (SC Code §12-37-220(B)(16));
• Volunteer Fire Departments and Rescue Squads (SC Code §12-37-220(B)(19));
• All community owned recreation facilities opened to the general public and operated on a nonprofit basis (SC Code §12-37-220(B)(22)); and,
• nonprofit or eleemosynary community theatre companies, symphony orchestras, county and community arts councils and commissions and other such companies, which is used exclusively for the promotion of the arts (SC Code §12-37-220(B)(24)).

1. The organization must be eligible for exemption from property tax under one of the property tax code sections.
2. The net proceeds from the organization's sales must be used for exempt purposes.
3. No benefit from the sales may inure to any individual.

1. Selling tangible personal property;
2. Exempt from property tax under one of the property tax code sections listed in SC Code §12-36-2120(11); and,
3. Exempt from Federal income tax under Internal Revenue Code Section 501(c) (3) or (19). The statute does not require that an organization be exempt from Federal income tax under Internal Revenue Code Section 501(c)(3) or (19);  however, the purpose of this provision is to meet the requirement that the organization's net proceeds must be used for an exempt purpose and to ensure that no benefit inures to any individual.

• Only purchasing tangible personal property for its own use or consumption and not for resale; or,
• Exempt from property tax, but under a code section not listed in SC Code §12-36-2120(11).
  
  Note: SC Code §12-37-220 provides specific property tax exemptions for the State of South Carolina, its counties, municipalities, school districts, and other political authorities or subdivisions; private schools, colleges and other institutions of learning; nonprofit hospitals and nonprofit institutions which care for the infirmed, the handicapped, the aged, children or indigent persons; and nonprofit museums. The property tax exemptions for these organizations are not specifically listed in SC Code §12-36-2120(41)), however, some of these organizations may also qualify for a property tax exemption listed in SC Code §12-36-2120(41) . For example, a private school may qualify for the property tax exemption under SC Code §12-37-220(B)(16) (a)  established for certain religious, charitable, eleemosynary or educational organizations.

1. The organization must be selling, or will sell, tangible personal property;
2. The organization must be a type referred to in SC Code §12-36-2120(41)  [i.e., a church, veterans' organization, YMCA, Scouts, etc.]; and,
3. Documents provided by the organization must conclusively demonstrate that the net proceeds of the organization are used, or will be used, exclusively for exempt purposes; and, that no benefit inures, or will inure, to any individual.

Yes.

Yes. You are engaged in the business of selling tangible personal property at retail in South Carolina and must obtain a Retail License and remit the Sales Tax on all orders shipped to a South Carolina address.

If the purchaser is an individual, then this purchaser may:

• Pay the Use Tax online through MyDORWAY.
• Report and remit the Use Tax on the South Carolina Individual Income Tax Return (Form SC 1040 or Form SC 1040A). 
• Report and remit the Use Tax on a Form UT-3. This return can be filed after the purchase or may be filed for a specific period (month, calendar quarter, etc.)
• Report and remit the Use Tax on a vehicle, airplane or boat purchased from an out-of-state retailer (1) by filing a Form ST-236  or (2) at the time a vehicle, airplane or boat is registered, titled or licensed with the Department of Motor Vehicles, the Department of Aeronautics or the Department of Natural Resources. (Note: Motor vehicles, motorcycles, boats, motors and airplanes purchased from a non-retailer are subject to a separate tax called the "casual excise tax" at the time registered, titled or licensed with one of these agencies. A taxpayer may also report and remit this tax by filing a Form ST-236 with the SCDOR.) For information on the "casual excise tax," see SC Code §§12-36-1710 through 12-36-1740.

If the purchaser is a business or nonprofit organization that is purchasing the tangible personal property for its own use (and not for resale), then this purchaser may:

• Pay the Use Tax online through MyDORWAY.
• Report and remit the Use Tax on the Sales and Use Tax return if the purchaser is a licensed South Carolina retailer. The Use Tax is reported on Line 2 ("Out-of-State Purchases Subject to Use Tax") of the Worksheet (Forms ST-3, ST-388, and ST-403, plus local tax addendum ST-389 ). Certain nonprofit organizations that sell tangible personal property are not required to be licensed as retailers since their sales are exempt from the Sales Tax under SC Code §12-36-2120(41).  These nonprofit organizations should report the Use Tax as discussed below in item "b" through item "d."
• Obtain a purchaser's certificate of registration and report and remit the Use Tax on its Use Tax return if the purchaser is not a licensed South Carolina retailer but is a business or nonprofit organization that regularly purchases tangible personal property for its use from an out-of-state retailer. The Use Tax is reported on Line 2 ("Out-of-State Purchases Subject to Use Tax") of the Worksheet (Forms ST-3, ST-388, and ST-403, plus local tax addendum ST-389 ). Note: Persons needing to obtain a purchaser's certificate of registration in order to file tax returns and remit the Use Tax on a periodic basis may do so by completing Form SCTC -111 or by contacting the Department's License and Registration Section at 803-898-5000.
• Report and remit the Use Tax on a Form UT-3  Use Tax return if the purchaser is a business or nonprofit organization that is not a licensed South Carolina retailer and does not regularly purchases tangible personal property for its own use from an out-of-state retailer.

Yes. Every state that imposes a Sales Tax also imposes a Use Tax.

If a person is deemed to be a contractor, then the Sales and Use Tax is due at the time all materials are purchased.

• FOB Destination or Similar Terms: Delivery is considered to take place at the purchaser's location or wherever delivered to the purchaser (at the purchaser's direction).
• FOB Shipping Point or Similar Terms: Delivery is considered to take place at the retailer's location. Retailers with multiple retail locations are to maintain their records so as to clearly show which sales are attributable to each location.
• Shipping Terms Are Unspecified: Delivery is considered to take place at the purchaser's location or wherever delivered to the purchaser (at the purchaser's direction).
• Retailer Uses Own Vehicle: If a retailer uses his own vehicle(s) for making deliveries, delivery is considered to take place at the purchaser's location or wherever delivered at the direction of the purchaser. This applies whether the vehicles are owned or leased by the retailer.
• Situations Where Title Transfers, But Not Possession: Delivery is considered to take place at the retailer's location.
  For example, a printer may produce business cards for a customer. The cards include all needed information except for the employee name. The printer keeps possession of, but not title to, the cards. At the direction of the customer, the printer will imprint the customer's cards with an employee's name and send the imprinted cards to the customer.
• Retailers with multiple retail locations are to maintain their records so as to clearly show which sales are attributable to each location.

The retailer must remit the local Sales and Use Tax based on the county in which the retailer delivered the product or service.

Foods eligible for the unprepared food exemption (SC Code § 12-36-2120(75)) include:

• Any food intended to be eaten at home by people, including snacks, beverages and seasonings;
• Seeds and plants intended to grow food (not birdseed or seeds to grow flowers); and,
• Cold items, which may include salads or sandwiches, intended to be eaten at home by people and that are not considered "prepared meals or food" as discussed below.

Food and other items which are not eligible for the unprepared food exemption (SC Code §12-36-2120(75))  and are, therefore, subject to the full state Sales and Use Tax rate (unless otherwise exempt) include:

• Alcoholic beverages, such as beer, wine, or liquor;
• Hot beverages ready-to-drink such as coffee;
• Tobacco;
• Hot foods ready to eat;
• Foods designed to be heated in the store;
• Hot and cold food to be eaten at a lunch counter, in a dining area or anywhere else in the store or in a nearby area such as a mall food court;
• Vitamins and medicines;
• Pet food;
• Any non-food items such as tissue, soap or other household goods;
• Meals or food shipped or delivered to businesses or institutions (hospitals, prisons, jails, nursing homes, etc.); and,
• Prepared meals or food (See definition in SC Regulation 117-337.2.)

Items that a retailer will resell may be purchased tax free by the retailer.

The presentation of a resale certificate by a purchaser will relieve the seller of liability for the Sales Tax and switch the liability to the purchaser, provided all of the following conditions are met:

1. The resale certificate presented to the seller by the purchaser contains all the information required by the SCDOR and has been fully and properly completed.
2. The seller did not fraudulently fail to collect or remit the tax, or both.
3. The seller did not solicit a purchaser to participate in an unlawful claim that a sale was for resale.​

1. The name, address, and telephone number of the taxpayer;
2. The appropriate taxpayer identification number or numbers;
3. The tax period or date for which the tax was paid;
4. The nature and kind of tax paid;
5. The amount which the taxpayer claims was erroneously paid;
6. A statement of facts supporting the taxpayer's position;
7. A statement outlining the reasons for the claim, including law or other authority upon which the taxpayer relies; and
8. Other relevant information that the SCDOR may reasonably require.

• Log in to MyDORWAY and select the More tab, then click Close a Tax Account to get started.
  OR
• Indicate your account closure on your final tax return by selecting Close Account, Business Permanently Closed, Final, or something similar.