1350                                    STATE OF SOUTH CAROLINA 
                                              DEPARTMENT OF REVENUE                                                                                        ST-14 
                                                                                                                                                            (Rev. 11/6/20) 
  dor.sc.gov                              Sales & Use Tax Refund Claim                                                                                      5017
Section I: Taxpayer Identification                              Sales Tax Refund Amount Requested 
                                                                Taxpayer MUST complete this section
 
License or Registration No.                                       Type of Tax                             Amount Requested
 
SSN or FEIN  
 
SID# 
 
Taxpayer name          Attention 
 
Mailing address          County 
 
City                                  State   ZIP    Email address 
 
Period(s) Covered                             Business phone                                                                                    Home phone 
 
Section II: Reason for Refund 
State your reasons for requesting a refund. If you need more space, add additional sheets. 
 
Attach any supporting documentation to this request. Your refund request may be delayed or denied if you don't include supporting 
documentation.  
 
Taxpayer's signature            Date 
 
Corporation's name (if applicable) 
 
Completed by (print name)                                                                              Title                                  
 
Signature                                                                                                                      Date  

Section III: Authorization to Discuss Refund 
I authorize the Director of the SCDOR or their delegate to discuss this return, attachments, and related tax matters with the preparer.      
Yes           No 
                                          Preparer's name                                                                    Preparer's phone number

The easiest way to apply for a refund is through our free online tax portal, MyDORWAY, at MyDORWAY.dor.sc.gov.

If using paper, mail this form to: SCDOR, PO Box 125, Columbia, SC 29214-0400

      50171024

                                                   INSTRUCTIONS
The easiest way to apply for a refund is through our free online tax portal, MyDORWAY, at MyDORWAY.dor.sc.gov. 
You can also use MyDORWAY to submit amended returns and attach your documentation.  
 
You can also request a refund by completing a paper version of the ST-14. 
 
For the SCDOR to verify this refund request and accurately calculate any applicable tax and interest due, you must 
provide the following supporting documentation when submitting this request: 
 
    1.  A copy of exempt or resale certificate relevant to this request. 
    2.  Amended returns for the periods you're requesting a refund for. Use a blank ST-3, State Sales and Use Tax 
        Return, and check the Amended Return box at the top of the return. If there is no check box at the top of the 
        return, write “Amended” at the top of the return to indicate it is an amended return. The ST-3 is available at dor.
        sc.gov/forms.  
    3.  A tax summary of sales/purchase invoices (not actual invoices) for the periods pertaining to this request. This 
        summary should correspond to when the tax was paid on the original tax returns. The SCDOR may request 
        copies of applicable sales/purchase journals or invoices (not actual invoices).  
 
Who is entitled to request a refund? (see SC Code Section 12-60-470): 
 
 A. For  Sales Taxtransactions,        the sellermust request a refund. However, the purchaser may request a refund if 
        the seller provides an assignment of refund rights. 
 B. For  Use Tax transactions, the purchaser must request a refund. However, the sellermay       request a refund if the 
        purchaser provides an assignment of refund rights. No assignment is necessary when the seller establishes that 
        they have paid the tax and refunded it to the purchaser. 
 
The assigner should provide the amounts of tax paid, by period, on their original return corresponding to this 
request. 
 
The SCDOR may also request additional information to process this request. 

The Taxpayers' Bill of Rights outlines the rights of South Carolina taxpayers. Find the full text in Title 12, Chapter 58 of the 
SC Code of Laws at dor.sc.gov/policy.

For location information, visit dor.sc.gov/contact or call 1-844-898-8542.

Social Security Privacy Act Disclosure 
It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer. 42 U.S.C. 405(c)(2)(C)(i) 
permits a state to use an individual's Social Security Number as means of identification in administration of any tax. SC Regulation 
117-201 mandates that any person required to make a return to the SCDOR must provide identifying numbers, as prescribed, for 
securing proper identification. Your Social Security Number is used for identification purposes. 
The Family Privacy Protection Act 
Under the Family Privacy Protection Act, the collection of personal information from citizens by the SCDOR is limited to the information 
necessary for the SCDOR to fulfill its statutory duties. In most instances, once this information is collected by the SCDOR, it is protected 
by law from public disclosure. In those situations where public disclosure is not prohibited, the Family Privacy Protection Act prevents 
such information from being used by third parties for commercial solicitation purposes.