Outline
The State of South Carolina's ST-455 form is an essential document for businesses operating within the state, serving as the State Sales, Use, and Maximum Tax Return. This form is primarily used to report gross sales, rental income, and other taxable transactions, ensuring that businesses comply with state tax regulations. It requires users to detail their gross proceeds from sales and rentals, as well as any withdrawals for personal use. The form includes specific sections for calculating both sales and use tax at different rates—6% and 5%—which are applicable to various goods and services. Additionally, it provides a worksheet on the reverse side, guiding users through deductions and net taxable sales calculations. The ST-455 also addresses changes in business status, such as a change of address or permanent closure, and requires taxpayers to sign and date the return, affirming its accuracy. Proper completion and timely submission of this form are crucial, as delinquent returns can result in penalties. Understanding the intricacies of the ST-455 form is vital for business owners to ensure compliance and avoid unnecessary complications with the South Carolina Department of Revenue.
Form Sample
1350
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STATE OF SOUTH CAROLINA |
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DEPARTMENT OF REVENUE |
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(Rev. 7/18/19) |
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STATE SALES, USE, AND MAXIMUM TAX RETURN |
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dor.sc.gov |
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5162 |
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Place an X in all boxes that apply. |
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RETAIL LICENSE OR USE TAX REGISTRATION |
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AMENDED |
Change of Address |
Business Permanently Closed |
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(Make changes to |
Date |
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Return |
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address below) |
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(Complete form |
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FEIN |
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If the area below is blank, fill in name and address. |
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SID Number |
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Period Ended |
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COMPLETE THE WORKSHEET ON THE REVERSE SIDE FIRST. |
File online at MyDORWAY.dor.sc.gov |
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1. |
All gross proceeds of sales/rental, |
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Use Tax and withdrawals for own use |
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Column A |
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Column B |
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(from worksheet Item 3) |
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Sales/Use 6% (Tax Rate) |
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Sales/Use 5% (Tax Rate) |
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1A. |
Total gross proceeds of sales/rental, |
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Use Tax and withdrawals for own use |
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(from worksheet Item 6 and Item 12) |
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2. |
Total amount of deductions |
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(from worksheet Item 8 and Item 14) |
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3. |
Net taxable sales and purchases |
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(subtract line 2 from line 1A for each column) |
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4. |
Tax due: line 3 multiplied by tax rate |
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6% |
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5% |
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Total Sales
Sales and Use Tax due
5.(add line 4 of Columns A and B) Local taxes due
6.
7.(add lines 5 and 6)
Taxpayer's discount (See instructions. For
8.timely filed returns and taxes paid in full only.)
Net tax payable
9.(subtract line 8 from line 7)
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10A |
Penalty (see instructions) |
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10B |
Interest (see instructions) |
10 |
Total penalty and interest |
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(add lines 10A and 10B) |
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Total amount due |
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(add lines 9 and 10) |
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10A.
10B.
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IMPORTANT: Sign and date return on reverse side. Attach form
Mail to:
Balance Due: SCDOR, PO Box 100193, Columbia, SC 29202
Zero Due: SCDOR, PO Box 125, Columbia, SC
51621068
Sales and Use Tax - Worksheet #1
Item 1.
Item 2.
Item 3.
Gross proceeds of sales/rentals and withdrawals for own use |
1. |
2. |
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Total - Gross proceeds of sales/rental, Use Tax, and withdrawals for own use |
3. |
(Add Items 1 and 2. Enter total here and on Iine 1, Column A, on front of |
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If local tax is applicable, enter the total on ltem 1 of
Note: Sales of unprepared foods are exempt from the state Sales and Use tax rate. However, local taxes still apply to sales of unprepared foods unless the local tax law specifically exempts such sales. Sales that are subject to a local tax must be entered on the
6% Sales and Use Tax - Worksheet #2
Item 4.
Item 5. Item 6.
Item 7.
Gross proceeds of sales/rentals and withdrawals of inventory for own use |
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(Enter sales subject to 6% tax rate requirements.) |
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5. |
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Total gross proceeds at 6% (Add Items 4 and 5. Enter total here and on line 1A, |
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Column A on front of |
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Sales and Use tax allowable deductions (Itemize by type of deduction and amount of deduction)
Type of deduction |
Amount of deduction |
a. Sales Exempt During "Sales Tax Holiday" in August |
$ |
b. Sales over $100 delivered onto Catawba Reservation |
$ |
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$ |
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$ |
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$ |
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$ |
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$ |
Item 8. Total amount of deductions (Enter total here and on line 2 of Column A on front of |
8. |
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Item 9. Net taxable sales and purchases (Subtract Item 8 from Item 6. Enter total here and on |
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line 3, Column A on front of |
9. |
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REMINDER: Form
I authorize the Director of the SCDOR or delegate to discuss this return, attachments, and related tax matters with the preparer.
Yes
No
Preparer's name |
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Phone number |
I hereby certify that I have examined this return and to the best of my knowledge and belief it is true and accurate.
Owner, partner, or other title |
Printed name |
Taxpayer's signature |
Daytime phone number |
Date |
IMPORTANT: Your return is DELINQUENT if it is postmarked after the 20th day of the month following the close of the period. Sign and date the return.
Questions? Call
51622066
5% Sales and Use Tax - Worksheet #3
Item 10. |
Gross proceeds of sales/rentals and withdrawals for own use |
10. |
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Item 11. |
(Enter sales subject to 5% tax rate requirements such as airplanes and boats.) |
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11. |
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Item 12. |
Total gross proceeds at 5% (Add Items 10 and 11. Enter total here and on line 1A, |
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Column B on front of |
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Item 13. |
Sales and Use Tax allowable deductions (Itemize by type of deduction and amount of deduction) |
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Type of deduction |
Amount of deduction |
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a. Sales over $100 delivered onto Catawba Reservation |
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Item 14. Total amount of deductions (Enter total here and on line 2 of Column B on front of
Item 15. Net taxable sales and purchases (Subtract Item 14 from Item 12. Enter total here and on line 3, Column B on front of
14. |
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15. |
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51623064
File Breakdown
| Fact Name | Details |
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| Form Purpose | The ST-455 form is used for reporting state sales, use, and maximum tax returns in South Carolina. |
| Governing Laws | This form is governed by the South Carolina Code of Laws, specifically Title 12, Chapter 36, which outlines sales and use tax regulations. |
| Filing Frequency | Businesses must file the ST-455 form monthly, quarterly, or annually, depending on their tax liability. |
| Deadline for Submission | Returns are considered delinquent if postmarked after the 20th day of the month following the end of the reporting period. |
| Tax Rates | South Carolina imposes a 6% state sales tax rate, with certain items subject to a 5% rate. |
| Exemptions | Sales of unprepared foods are exempt from state sales tax, although local taxes may still apply. |
| Contact Information | For questions, taxpayers can call the South Carolina Department of Revenue at 1-844-898-8542. |
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