If you own a business in South Carolina selling goods to others, you have to pay sales tax on a monthly basis to the state. In most cases, you will file Form ST-3 either online or by mail. (You may also file Form ST-455 for items subject to the $500 maximum sales tax, or Form ST-388 for those subject to the 7% tax on accommodations such as hotels.)
In addition to the state’s sales tax, you probably have a local sales tax to pay in addition to the 6% state rate. This document shows you the total tax rate of all SC counties. If your county’s rate is over 6%, you will need to file Form ST-389 in addition to the ST-3.
Got all that? Now, how to pay:
- Online: File your forms and make your payment at https://mydorway.dor.sc.gov/
- By Mail: Send your forms and payment to: South Carolina Department of Revenue, Sales Tax, PO Box 125, Columbia, SC 29214-0400.