South Carolina DOR Issues Information on Form ST-3, State Sales and Use Tax Return, Instructions

The South Carolina Department of Revenue Sept. 1 issued Form ST-3 instructions, for sales and use tax purposes. The instructions include: 1) who must file the form; 2) reporting of local taxes by filing Form ST-389, Schedule for Local Taxes; and 3) line-by-line instructions for completing the return. The instructions further specify that the returns are past due if postmarked after the 20th of the month. [S.C. Dep’t of Revenue, Form ST-3 Instructions, 09/01/23]

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