Essential Information For Form St-388 - State Sales, Use, And Accommodations Tax Return Page 6
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9ST-389 WORKSHEET (If applicable)
1. Net Sales and Purchases
(From line 6 of Sales and Use Tax Worksheet.)
1.
1a. Sales Tax Holiday Sales
(From line 4a, Column B of Sales and Use Tax
1a.
2. Catawba Tribal Sales
(From line 4b Deductions of Sales and Use Tax Worksheet.)
2.
3.
3. Total Sales and Purchases (Add lines 1,1a and 2.)
4. Local Tax Allowable Deductions
Column A
Column B
Type of Deduction
Amount of Deduction
a. Catawba Sales less than $100.00
$
b. Sales Not Subject to Local Tax
$
$
$
5. Total Allowable Deductions (Total Column B)
5.
6. Total Net Taxable Local Sales (Line 3 minus line 5.)
6.
Should agree with ST-389, Page 3, line 1, column A.
Note: When your sales, purchases and withdrawals are made or delivered into a locality with more than one local tax
and/or when tax is reported on the sale of unprepared food in a county with a local tax, the total on form ST-389 will
not agree with line 6.
ST-389 WORKSHEET INSTRUCTIONS
Complete this section of the return if you sold, purchased or delivered property for use in a county with a local tax or sales
tax is reported on the sale of unprepared food.
This worksheet is to assist you in determining the proper amount required to be allocated on Form ST-389.
Line 1 Net Sales and Purchases:
Line 1a. Sales Tax Holiday Sales:
Enter amount from line 4a, Column B of Sales and Use Tax Worksheet.
Line 2. Catawba Tribal Sales: Complete this line only if applicable.
The tribal sales tax is required to be reported on the ST-389 form only.
Line 3. Total Sales and Purchases: (Add lines 1, 1a and 2)
Line 4 Local Tax Allowable Deductions:
Certain transactions are taxable for the state's 5% Sales and Use Tax, but are exempt from SC local sales and use tax.
Some examples are:
Deliveries to counties without local tax
Quarterly and annual filers remitting tax on the first reporting period after the implementation date may use the
worksheet to calculate the amounts not subject to the local tax
Taxable portion of all sales which fall under the $300.00 maximum tax. (i.e. automobiles, mobile homes, etc.)
This is not a complete listing of Local Tax exemptions. You may contact the South Carolina Department of Revenue at
(803) 898-5788 for additional information, if you have questions regarding these exemptions.
Line 5 Total Deductions from Column B of Worksheet
Enter the total allowable deductions from Column B of line 4
Line 6 Total Net Taxable Local Sales: (Subtract line 5 from line 3)
Total should agree with Column A, line 1, last page of ST-389.
Note: If your sales, purchases and withdrawals are used or delivered in a county with more than one local tax,
and/or when tax is reported on the sale of unprepared food in a county with a local tax, the total on form ST-389
will not agree with line 6.
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