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                        State Sales, Use, & 

                  Maximum Tax Return

WHAT’S NEW 

FOR MAX TAX? 
• Effective December 1, 2023: this return 
  must be filed and paid electronically. 
  Visit dor.sc.gov/MyDORWAY to learn more 
  and get started.
• Some Items, including golf carts, ATVs, UTVs, 
  and dirt bikes are now subject to Max Tax. 
  Visit dor.sc.gov/max-tax to learn more.

        Manage your tax accounts online for FREE!

                              Fast. Easy. Secure. 

        File Electronically                        Why you should use MyDORWAY

• Faster & easier than a paper return              • Make ACH debit or credit card 
• Stay up to date on tax rate changes                payments with no convenience fees
• Additional $100 discount per year                • Automatic calculations reduce errors
• Receive immediate confirmation                   • 24/7 account access
  for transactions                                 • Option to schedule payments

                              Ready to sign up for MyDORWAY?
                        Visit MyDORWAY.dor.sc.gov to get started.

You’ll need your FEIN or SSN, License Number, and a Letter ID or copy of your last return.
                        Tutorials are available at dor.sc.gov/MyDORWAY

Want more information about Max Tax? Visit dor.sc.gov/max-tax

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1350

STATE OF SOUTH CAROLINA ST-455
DEPARTMENT OF REVENUE (Rev. 7/18/19)
dor.sc.gov STATE SALES, USE, AND MAXIMUM TAX RETURN 5162
Place an X in all boxes that apply. RETAIL LICENSE OR USE TAX REGISTRATION
Change of Address Business Permanently Closed
AMENDED
Return (Make changes to Date
address below) (Complete form C-278 and return your license.) FEIN
If the area below is blank, fill in name and address.

SID Number

Period Ended (MM-YY)

COMPLETE THE WORKSHEET ON THE REVERSE SIDE FIRST. File online at MyDORWAY.dor.sc.gov
1. All gross proceeds of sales/rental, .
Use Tax and withdrawals for own use Column A Column B
(from worksheet Item 3) Sales/Use 6% (Tax Rate) Sales/Use 5% (Tax Rate)
1A. Total gross proceeds of sales/rental,
Use Tax and withdrawals for own use . .
(from worksheet Item 6 and Item 12)
2. Total amount of deductions
(from worksheet Item 8 and Item 14) . .

3. Net taxable sales and purchases . .
(subtract line 2 from line 1A for each column)
4. Tax due: line 3 multiplied by tax rate 6% . 5% .

Total Sales
Sales and Use Tax due
5. (add line 4 of Columns A and B) 5. .

Local taxes due .
6. (ST-389, page 5, Column B, line 2) 6.
Total sales and local taxes
7. (add lines 5 and 6) 7. .
Taxpayer's discount (See instructions. For
8. timely filed returns and taxes paid in full only.) 8. .
Net tax payable
9. (subtract line 8 from line 7) 9. .

10A Penalty (see instructions) 10A. .

10B Interest (see instructions) 10B. .
Total penalty and interest 10. .
10 (add lines 10A and 10B)
11. Total amount due 11. .
(add lines 9 and 10)

IMPORTANT: Sign and date return on reverse side. Attach form ST-593, if applicable.
Mail to:
Balance Due: SCDOR, PO Box 100193, Columbia, SC 29202
Zero Due: SCDOR, PO Box 125, Columbia, SC 29214-0101

51621068

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Sales and Use Tax - Worksheet #1

Item 1. Gross proceeds of sales/rentals and withdrawals for own use 1.

Item 2. Out-of-state purchases subject to Use Tax 2.

Item 3. 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 ST-455.)
If local tax is applicable, enter the total on ltem 1 of ST-389 worksheet.
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 ST-389.

6% Sales and Use Tax - Worksheet #2

Item 4. Gross proceeds of sales/rentals and withdrawals of inventory for own use 4.
(Enter sales subject to 6% tax rate requirements.)
Item 5. Out-of-state purchases subject to Use Tax 5.
Item 6. Total gross proceeds at 6% (Add Items 4 and 5. Enter total here and on line 1A,
Column A on front of ST-455.) 6.

Item 7. 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 $

Item 8. Total amount of deductions (Enter total here and on line 2 of Column A on front of ST-455.) 8. < >
Item 9. Net taxable sales and purchases (Subtract Item 8 from Item 6. Enter total here and on
line 3, Column A on front of ST-455.) 9.
REMINDER: Form ST-389 must be completed and attached.
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 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 Email

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 toll-free 1-844-898-8542.

51622066

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                                       5% Sales and Use Tax - Worksheet #3 

Item 10. Gross proceeds of sales/rentals and withdrawals for own use                       10.
         (Enter sales subject to 5% tax rate requirements such as airplanes and boats.)
Item 11. Out-of-state purchases subject to Use Tax                                         11.
Item 12. Total gross proceeds at 5% (Add Items 10 and 11. Enter total here and on line 1A, 
         Column B on front of ST-455.)                                                     12.

Item 13. Sales and Use Tax allowable deductions (Itemize by type of deduction and amount of deduction)

         Type of deduction                              Amount of deduction

a.  Sales over $100 delivered onto Catawba Reservation $

                                                       $

                                                       $

                                                       $

                                                       $

                                                       $

                                                       $

Item 14. Total amount of deductions (Enter total here and on line 2 of Column B on front   14. <        >
         of ST-455.)
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 ST-455.)                                      15.

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