1350                                      STATE OF SOUTH CAROLINA 
                                                DEPARTMENT OF REVENUE                                       ST-14 
                                     CLAIM FOR REFUND For Sales Tax and Related Sales Taxes                  (Rev. 7/16/18) 
  dor.sc.gov                                                                                                 5017
(See Instructions and Taxpayer's Bill of Rights on reverse side.)
                                                                            Sales Tax Refund Amount Requested 
 Section I: Taxpayer Identification                                         Taxpayer MUST complete this section
License or Registration No.                                          Type of Tax Amount Requested (Required)
 
SSN or FEIN  
 
SID# 
 
                                                                        ion To 
 
Mailing Address                                                                              
 
City                                    State   ZIP                   Email Address 
 
Period(s) Covered                                elephone:  (Business)                             (Home) 
 
Section II: Reason for Refund 
State all your reasons in a written claim for refund below. If additional space is needed, add additional sheets of explanation and attach 
supporting documentation. Without proper supporting documentation, your claim for refund may be delayed and/or denied. 
 
Taxpayer's Signature                                                                            
 
Corporation's Name (if applicable) 
 
                       Signature
Print Name  
 
Section III: Authorization to Discuss Refund 
I authorize the Director of the Department of Revenue or delegate to discuss this return, attachments and related tax matters with the 
preparer.             Yes         No 
                                     Preparer's name and phone number

         For Office Use Only                                                Refund Amount Granted
                                                Tax Type                   Tax Amount                    Interest                 Refund Amount

 ORDER FOR REFUND

 In accordance with the provisions of Section 12-54-25 and 12-54-85 of Chapter 54 of Title 12; Section 12-60-470 of 
 Chapter 60 of Title 12 of the Code of Laws of South Carolina, 1976, as amended, a refund is hereby ordered for the 
 following reasons:

 BY               TITLE                 DATE ORDERED 
  
 APPROVED BY              TITLE               DATE

                       Mail to: SC Department of Revenue, P.O. Box 125, Columbia, SC 29214-0840
      50171024

                                       INSTRUCTIONS FOR ST-14
      You may apply for a refund using MyDORWAY at MYDORWAY.dor.sc.gov.
      In order for us to verify this refund request and allow us to accurately calculate any applicable tax and interest due, provide 
      the following supporting documentation when submitting this claim for refund:
      1) Copy of exempt or resale certificate relevant to this claim for refund. 
      2) Amended returns by period initially reported (note: use a blank ST-3 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. A blank form may be obtained in the sales tax booklet or downloaded from our website dor.sc.gov.  
         A tax summary of sales/purchase invoices (not actual invoices) which pertain to this request by periods reported. This 
      3) summary should correspond to when the tax was paid on the original tax returns. Note the department may request copies 
         of applicable sales/purchase journals or invoices (not actual invoices). 

      NOTE: The following are scenarios where an assignment of refund rights is required for sales and use tax purposes, (see 
      code section 12-60-470). 
         A) Sales tax transactions: the seller must request the refund. However, the purchaser may request a refund provided 
         there is an assignment of refund rights obtained from the seller. 
         B) Use tax transactions: the purchaser must request the refund. However, the seller may request a refund provided there 
         is an assignment of refund rights from the purchaser. No assignment is necessary when the seller establishes that he has 
         paid the tax and refunded the tax to the purchaser.
The assigner should provide by period the amount(s) of tax paid on his/her original return relevant to this request.
The department may also request additional information as deemed necessary to process the request.

The Taxpayers' Bill of Rights outlines the rights of South Carolina taxpayers. Find the full text in Title 12, Chapter 58 of the South  
Carolina Code of Laws.

                                       TAXPAYERS' BILL OF RIGHTS
The Taxpayers' Bill of Rights outlines the rights of South Carolina taxpayers. Find the full text in Title 12, Chapter 58 of the South 
Carolina Code of Laws. 
      You have the right to apply for assistance from the South Carolina Department of Revenue (SCDOR) Taxpayers' Rights 
      Advocate to facilitate a resolution for complaints and problems. 
      You have the right to fair, prompt, courteous service from the SCDOR. 
      You have the right to access forms, instructions, publications, and other informational materials in plain, easy to understand 
      language through our website at dor.sc.gov.  
      You have the right to receive notices with descriptions of the basis for and identification of any tax, interest, and penalties due.  
      The SCDOR is committed to maintaining taxpayer confidentiality.

Mail to: SC Department of Revenue, P.O. Box 125, Columbia, SC 29214-0840.

Visit dor.sc.gov>Contact>Locations or call 1-844-898-8542 for location information.

Social Security Privacy Act Disclosure 
It is mandatory that you provide your social security number on this tax form. 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 SC Department of Revenue shall 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 Department of Revenue is limited to the information 
necessary for the Department to fulfill its statutory duties. In most instances, once this information is collected by the Department, 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. 

       50172022