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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. As a result, sales of unprepared foods that are
subject to a local tax must be included on the ST-389 worksheet.
There are various local Sales and Use Taxes which are imposed in addition to state Sales and Use Tax. Some local taxes
may provide the same exemptions, while others may be different. As a result, you should examine the amounts reported
for a particular local tax before reporting the net taxable amount for a particular local tax. For an updated list of counties
which impose local taxes and the specific exemptions applicable to each, visit dor.sc.gov/tax/sales-and-use.
If you have questions regarding exemptions, contact us at SalesandUseTax@dor.sc.gov or 1-844-898-8542.
Item 3. Total Amount of Deductions: Enter the total allowable deductions from Column B.
Item 4. Net Sales and Purchases: Subtract item 3 from item 1. The total should match Column A, line 1, page 5 from the
ST-389.
The amount on line 1, page 5 of your ST-389 will not match item 4 of your ST-389 worksheet when:
Your sales, purchases, and withdrawals are made or delivered into a county or municipality with more than one
local tax type OR
more than one local tax type is reported
Do not claim credits on this form. To claim a refund, log in to MyDORWAY, available atMyDORWAY.dor.sc.gov.
STEP 2 INSTRUCTIONS FOR COMPLETING THE ST-389, pages 1-5
The ST-389 is a multi-part form with Capital Project Taxes reported on page 1, School District/Education Capital
Improvement Taxes reported on page 2, Transportation Taxes and Catawba Tribal Taxes reported on page 3, Local
Option Taxes reported on page 4, and Tourism Development Taxes and Green Space Taxes reported on page 5. Use
only the specific local tax codes listed on page 4 of the ST-389 instructions to report the locations subject to the applicable
Local Option Tax.
Enter the business name, retail license or registration number, and the period ended as shown on the ST-3 or ST-455 to
which this schedule must be attached.
Only one entry per line is allowed. You can attach additional pages if more lines are needed.
Name of County or Municipality: Enter the name and four-digit County or Municipality Code of the county or
municipality where a sale or delivery takes place when the county or municipality has a local tax. You can find a list of
County and Municipality Codes on pages 3 and 4 of the ST-389 instructions.
CALCULATING LOCAL TAX
Code: Enter the name and code for the county or municipality with a local tax.
Column A - Net Taxable Amount: Enter the net taxable sales or purchases made for each county or municipality.
Do not claim credits on this form. To claim a refund, we recommend using MyDORWAY, available at
MyDORWAY.dor.sc.gov.
Column B - Local Tax: Multiply Column A by 1% and enter the amount in Column B for each county or municipality that
imposes a local tax.
STEP 3 DETERMINE TOTAL AMOUNT DUE
Line 1: Enter the total of all net taxable sales listed in Column A of the ST-389 and additional ST-389 pages, if applicable,
on line 1 of page 5. Be sure to include the total of all entries from all pages.
Line 2: Add all local taxes due and enter the total of Column B on line 2 of page 5.
STEP 4 ENTERING TAX FROM THE ST-389
Enter the amount from Column B, line 2 in the summary on your state Sales and Use Tax return:
Line 5 of ST-3
Line 6 of ST-455
Keep a copy of the completed ST-389 for your records.
You must attach all applicable pages of the ST-389 to your appropriate state Sales and Use Tax return.
Returns are due by the 20th of the month.
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