Essential Information For Form St-388 - State Sales, Use, And Accommodations Tax Return Page 8

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Column C Discount: A taxpayer's discount may be claimed when the return is filed and the tax due is paid in full on or
before the due date of the return. No discount is allowed if the return or payment is received after the due date. The
discount is computed as follows:
Use same discount rate as used for line 5, Form ST-388. ( Column B x Discount Rate).
Note: Discounts are not allowed to exceed $3,000 per taxpayer (for all locations) during any one South Carolina fiscal
year, which covers payments made from July 1 through June 30. This includes all returns which become due during this
period (returns for June through May). The $3,000 maximum includes the total discounts for sales/use, accommodations
tax and local taxes. Taxpayers who file and pay electronically are allowed a $3,100 maximum discount.
Column D Net Amount After Discount: (Column B minus Column C) Enter total in Column D.
6. LOCAL OPTION TAX
34-2721
(A)
(B)
(C)
(D)
For Office
Name of
Code
Net Taxable
Local
Discount
Net Amount
(See back
Use Only
County or
Amount
Tax
After Discount
of form)
Jurisdiction
x 1% =
-
=
2057
x 1% =
-
=
91,000.00
910.00
18.20
891.80
BATESBURG
1. Total Column A from pages 1, 2, 3
and all ST389-A's. ............................................ 1 .
91,000.00
SAMPLE
2. Total Column B from pages 1, 2, 3 and all ST389-A's. ..............................
910.00
3. Total Column D from pages 1, 2, 3 and all ST389-A's.
891.80
3
4. Penalty ________________ Interest ________________
OFFICE USE ONLY: _________________
4
(Add Local Tax Penalty and Interest)
5. Total (Add lines 3 and 4) Enter amount on line 9, ST-3 or line 17, ST-388 or ST-403. .................
891.80
5
INSTRUCTIONS FOR COMPLETING LOCAL OPTION PORTION OF FORM ST-389, Page 3
Local Option taxes are to be reported on page three only of the ST389 and ST-389-A, if applicable.
Name of County or Jurisdiction: This column is used to identify a particular county or municipality where delivery takes
place. A list of counties which impose the 1% local option sales and use tax is located on the back of Form ST-389. Enter
the name of the county or municipality based upon sales or deliveries within a particular county or municipality.
Code: Enter the code for the named county or municipality based upon codes identified on the back of the Form ST-389.
Use instructions below to complete Columns A, B, C, and D for Local Option Tax.
Column A Net Taxable Amount: Enter net taxable sales or purchases made for each county or municipality. Credits are
not allowed to be taken on this form. (See credits section located in this booklet under Essential Information.)
Column C Discount: A taxpayer's discount may be claimed when the return is filed and the tax due is paid in full on or
before the due date of the return. No discount is allowed if the return or payment is received after the due date. The
discount is computed as follows:
Use the same discount rate as used on line 5 of Form ST-388. (Column B Times Discount Rate)
Note:Discounts are not allowed to exceed $3,000 per taxpayer (for all locations) during any one South Carolina fiscal
year, which covers payments made from July 1 through June 30. This includes all returns which become due during this
period (returns for June through May). The $3,000 maximum includes the total discounts for sales/use, accommodations
tax, and local tax. Taxpayers who file and pay electronically are allowed a $3,100 maximum discount.
Column D Net Amount After Discount: (Column B minus Column C) Enter net discount amount in Column D.
Line 1: Enter total of all net taxable sales listed in Column A of the ST-389 and ST-389A, if applicable on line 1 on
bottom of page 3. Be sure to include total of all entries from all pages. For additional entries, reproductions of
page 3 are permissible or you may reproduce ST-389A located in the back of the booklet.
Line 2: Add all local taxes due and enter total of Column B, on line 2 of last page
.
Line 3: Add all net amounts in Column D.
8

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