04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 
 03                                                                                                                                                                                                                                                                                                          03 
 04         1350                                                                                                                                                                                                                                                                                             04 
 05                                                                                                                                                                                                                                                                                                          05 
 06                                                                                                                                                                                                                                                                                                          06 
 07                                                                                                                                                                                                                                                                                                          07 
 08                                                                                                                                 STATE OF SOUTH CAROLINA                                                                                                                                                  08 
 09                                                                                                         DEPARTMENT OF REVENUE                                                                                                                                   ST-389                                   09 
                                                                                                            SCHEDULE FOR LOCAL TAXES                                                                                                           (Rev. 6/19/19) 
 10         dor.sc.gov                                                                          Attach to form ST-3, ST-388, ST-403, and ST-455 when filed.                                                                                                         5063                                     10 
 11                                                                                                                                                                                                                                                                                                          11 
                                                                                                                                                           Retail License or Use Tax                                                                                                                         12 
 12 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                  Registration Number                                                                                      99999999-9
 13                                                         Business Name                                                                                                                                                                                                                                    13 
 14 Period ended (MM-YYYY)                                  99-9999                                                                                        Page                                                                             of                                                               14 
 15                                 NOTE: DO NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS ON THIS FORM.                                                                                                                                                                                                       15 
 16                                                                                                         To apply for refunds, see ST-14.                                                                                                                                                                 16 
 17         Name                                                                    Code                                            Net Taxable                                                                                                Local                                                         17 
 18         of County                                                                                                               Amount                                                                                                                          Tax                                      18 
            or Jurisdiction
 19                                                                                                                                                                                                                                                                                                          19 
 20 1. CAPITAL PROJECT TAX                                                                                                          (A)                                                                                                                             (B)                                      20 
 21 XXXXXXXXXXXXXXX                                                                 9999                                            ZZZ,ZZZ,ZZZ.ZZ                                                  x 1% =                                  ZZZ,ZZZ,ZZZ.ZZ                                                   21 
 22                                                                                                                                                                                                                                                                                                          22 
 23                                                                                                                                                                                                 x 1% =                                                                                                   23 
 24                                                                                                                                                                                                                                                                                                          24 
 25                                                                                                                                                                                                 x 1% =                                                                                                   25 
 26                                                                                                                                                                                                                                                                                                          26 
 27                                                                                                                                                                                                 x 1% =                                                                                                   27 
 28                                                                                                                                                                                                                                                                                                          28 
 29                                                                                                                                                                                                 x 1% =                                                                                                   29 
 30                                                                                                                                                                                                                                                                                                          30 
 31                                                                                                                                                                                                 x 1% =                                                                                                   31 
 32                                                                                                                                                                                                                                                                                                          32 
 33                                                                                                                                                                                                 x 1% =                                                                                                   33 
 34                                                                                                                                                                                                                                                                                                          34 
 35                                                                                                                                                                                                 x 1% =                                                                                                   35 
 36                                                                                                                                                                                                                                                                                                          36 
 37                                                                                                                                                                                                 x 1% =                                                                                                   37 
 38                                                                                                                                                                                                                                                                                                          38 
 39                                                                                                                                                                                                 x 1% =                                                                                                   39 
 40                                                                                                                                                                                                                                                                                                          40 
 41                                                                                                                                                                                                 x 1% =                                                                                                   41 
 42                                                                                                                                                                                                                                                                                                          42 
 43                                                                                                                                                                                                 x 1% =                                                                                                   43 
 44                                                                                                                                                                                                                                                                                                          44 
 45                                                                                                                                                                                                 x 1% =                                                                                                   45 
 46                                                                                                                                                                                                                                                                                                          46 
 47                                                                                                                                                                                                 x 1% =                                                                                                   47 
 48                                                                                                                                                                                                                                                                                                          48 
 49                                                                                                                                                                                                 x 1% =                                                                                                   49 
 50                                                                                                                                                                                                                                                                                                          50 
 51                                                                                                                                                                                                 x 1% =                                                                                                   51 
 52                                                                                                                                                                                                                                                                                                          52 
 53                                                                                                                                                                                                 x 1% =                                                                                                   53 
 54                                                                                                                                                                                                                                                                                                          54 
 55                                                                                                                                                                                                 x 1% =                                                                                                   55 
 56                                                                                                                                                                                                                                                                                                          56 
 57                                                                                                                                                                                                 x 1% =                                                                                                   57 
 58                                                                                                                                                                                                                                                                                                          58 
 59                                                                                                                                                                                                 x 1% =                                                                                                   59 
 60                                                                                                                                                                                                                                                                                                          60 
 61                                                         Submit all pages with applicable data. Attach additional page 1 if necessary.                                                                                                                                                                    61 
 62                                                                                                                                 page 1 of 6                                                                                                                                                              62 
 63         50631100                                                                                                                                                                                                                                                                                         63 
 64                                                                                                                                                                                                                                                                                                          64 
 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 

 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 
 03                                                                                                                                                                                                                                                                                                          03 
 04                                                                                                                                                                                                                                                                                                          04 
 05                                                                                                                                                                                                                                                                                                          05 
 06                                                                                                                                                                                                                                                                                                          06 
 07                                 NOTE: DO NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS ON THIS FORM.                                                                                                                                                                                                       07 
 08                                                                                                         To apply for refunds, see ST-14.                                                                                                                                                                 08 
 09 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                  Retail License or Use Tax                                                                                99999999-9                               09 
 10                                                                                                                                                        Registration Number                                                                                                                               10 
                                                            Business Name
 11 Period ended (MM-YYYY)                                  99-9999                                                                                        Page                                                                             of                                                               11 
 12                                                                                                                                                                                                                                                                                                          12 
 13         Name                                                                    Code                                            Net Taxable                                                                                                Local                                                         13 
 14         of County                                                                                                               Amount                                                                                                                          Tax                                      14 
            or Jurisdiction
 15                                                                                                                                                                                                                                                                                                          15 
    2. SCHOOL DISTRICT / EDUCATION CAPITAL IMPROVEMENT TAX                                                                                                                                                                                                                                                   16 
 16 
 17                                                                                                                                 (A)                                                                                                                             (B)                                      17 
 18 XXXXXXXXXXXXXXXXX                                                               9999                                            ZZZ,ZZZ,ZZZ.ZZ                                                  x 1% =                                  ZZZ,ZZZ,ZZZ.ZZ                                                   18 
 19                                                                                                                                                                                                                                                                                                          19 
 20                                                                                                                                                                                                 x 1% =                                                                                                   20 
 21                                                                                                                                                                                                                                                                                                          21 
 22                                                                                                                                                                                                 x 1% =                                                                                                   22 
 23                                                                                                                                                                                                                                                                                                          23 
 24                                                                                                                                                                                                 x 1% =                                                                                                   24 
 25                                                                                                                                                                                                                                                                                                          25 
 26                                                                                                                                                                                                 x 1% =                                                                                                   26 
 27                                                                                                                                                                                                                                                                                                          27 
 28                                                                                                                                                                                                 x 1% =                                                                                                   28 
 29                                                                                                                                                                                                                                                                                                          29 
 30                                                                                                                                                                                                 x 1% =                                                                                                   30 
 31                                                                                                                                                                                                                                                                                                          31 
 32                                                                                                                                                                                                 x 1% =                                                                                                   32 
 33                                                                                                                                                                                                                                                                                                          33 
 34                                                                                                                                                                                                 x 1% =                                                                                                   34 
 35                                                                                                                                                                                                                                                                                                          35 
 36                                                                                                                                                                                                 x 1% =                                                                                                   36 
 37                                                                                                                                                                                                                                                                                                          37 
 38                                                                                                                                                                                                 x 1% =                                                                                                   38 
 39                                                                                                                                                                                                                                                                                                          39 
 40                                                                                                                                                                                                 x 1% =                                                                                                   40 
 41                                                                                                                                                                                                                                                                                                          41 
 42                                                                                                                                                                                                 x 1% =                                                                                                   42 
 43                                                                                                                                                                                                                                                                                                          43 
 44                                                                                                                                                                                                 x 1% =                                                                                                   44 
 45                                                                                                                                                                                                                                                                                                          45 
 46                                                                                                                                                                                                 x 1% =                                                                                                   46 
 47                                                                                                                                                                                                                                                                                                          47 
 48                                                                                                                                                                                                 x 1% =                                                                                                   48 
 49                                                                                                                                                                                                                                                                                                          49 
 50                                                                                                                                                                                                 x 1% =                                                                                                   50 
 51                                                                                                                                                                                                                                                                                                          51 
 52                                                                                                                                                                                                 x 1% =                                                                                                   52 
 53                                                                                                                                                                                                                                                                                                          53 
 54                                                                                                                                                                                                 x 1% =                                                                                                   54 
 55                                                                                                                                                                                                                                                                                                          55 
 56                                                                                                                                                                                                 x 1% =                                                                                                   56 
 57                                                                                                                                                                                                                                                                                                          57 
 58                                                                                                                                                                                                 x 1% =                                                                                                   58 
 59                                                                                                                                                                                                                                                                                                          59 
 60                                                                                                                                                                                                                                                                                                          60 
 61                                                         Submit all pages with applicable data. Attach additional page 2 if necessary.                                                                                                                                                                    61 
 62                                                                                                                                 page 2 of 6                                                                                                                                                              62 
 63         50632108                                                                                                                                                                                                                                                                                         63 
 64                                                                                                                                                                                                                                                                                                          64 
 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 

 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 
 03                                                                                                                                                                                                                                                                                                          03 
 04                                                                                                                                                                                                                                                                                                          04 
 05                                                                                                                                                                                                                                                                                                          05 
 06                                                                                                                                                                                                                                                                                                          06 
 07                                 NOTE: DO NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS ON THIS FORM.                                                                                                                                                                                                       07 
 08                                                                                                         To apply for refunds, see ST-14.                                                                                                                                                                 08 
 09 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                  Retail License or Use Tax                                                                                99999999-9                               09 
 10                                                                                                                                                        Registration Number                                                                                                                               10 
                                                            Business Name
 11 Period ended (MM-YYYY)                                  99-9999                                                                                        Page                                                                             of                                                               11 
 12                                                                                                                                                                                                                                                                                                          12 
 13         Name                                                                    Code                                            Net Taxable                                                                                                Local                                                         13 
 14         of County                                                                                                               Amount                                                                                                                          Tax                                      14 
            or Jurisdiction
 15                                                                                                                                                                                                                                                                                                          15 
    3. TRANSPORTATION TAX                                                                                                                                                                                                                                                                                    16 
 16 
 17                                                                                                                                 (A)                                                                                                                             (B)                                      17 
 18 XXXXXXXXXXXXXXXXX                                                               9999                                            ZZZ,ZZZ,ZZZ.ZZ                                                  x 1% =                                  ZZZ,ZZZ,ZZZ.ZZ                                                   18 
 19                                                                                                                                                                                                                                                                                                          19 
 20                                                                                                                                                                                                 x 1% =                                                                                                   20 
 21                                                                                                                                                                                                                                                                                                          21 
 22                                                                                                                                                                                                 x 1% =                                                                                                   22 
 23                                                                                                                                                                                                                                                                                                          23 
 24                                                                                                                                                                                                 x 1% =                                                                                                   24 
 25                                                                                                                                                                                                                                                                                                          25 
 26                                                                                                                                                                                                 x 1% =                                                                                                   26 
 27                                                                                                                                                                                                                                                                                                          27 
 28                                                                                                                                                                                                 x 1% =                                                                                                   28 
 29                                                                                                                                                                                                                                                                                                          29 
 30                                                                                                                                                                                                 x 1% =                                                                                                   30 
 31                                                                                                                                                                                                                                                                                                          31 
 32                                                                                                                                                                                                 x 1% =                                                                                                   32 
 33                                                                                                                                                                                                                                                                                                          33 
 34                                                                                                                                                                                                 x 1% =                                                                                                   34 
 35                                                                                                                                                                                                                                                                                                          35 
 36                                                                                                                                                                                                 x 1% =                                                                                                   36 
 37                                                                                                                                                                                                                                                                                                          37 
 38                                                                                                                                                                                                 x 1% =                                                                                                   38 
 39                                                                                                                                                                                                                                                                                                          39 
 40                                                                                                                                                                                                 x 1% =                                                                                                   40 
 41                                                                                                                                                                                                                                                                                                          41 
 42                                                                                                                                                                                                 x 1% =                                                                                                   42 
 43                                                                                                                                                                                                                                                                                                          43 
 44                                                                                                                                                                                                 x 1% =                                                                                                   44 
 45                                                                                                                                                                                                                                                                                                          45 
 46                                                                                                                                                                                                 x 1% =                                                                                                   46 
 47                                                                                                                                                                                                                                                                                                          47 
 48                                                                                                                                                                                                 x 1% =                                                                                                   48 
 49                                                                                                                                                                                                                                                                                                          49 
 50                                                                                                                                                                                                 x 1% =x 1% =                                                                                             50 
 51                                                                                                                                                                                                                                                                                                          51 
 52                                                                                                                                                                                                 x 1% =                                                                                                   52 
 53                                                                                                                                                                                                                                                                                                          53 
 54 4. CATAWBA TRIBAL TAX                                                                                   Only complete this section if you are making sales on the reservation.                                                                                                                           54 
 55                                                                                                                                 (A)                                                                                                                             (B)                                      55 
 56                                                                                                                                                                                                                                                                                                          56 
 57 LANCASTER                                                                       1029                                            ZZZ,ZZZ,ZZZ.ZZ                                                  x 8% =                                  ZZZ,ZZZ,ZZZ.ZZ                                                   57 
 58                                                                                                                                                                                                                                                                                                          58 
 59 YORK                                                                            1046                                            ZZZ,ZZZ,ZZZ.ZZ                                                  x 7% =                                  ZZZ,ZZZ,ZZZ.ZZ                                                   59 
 60                                                                                                                                                                                                                                                                                                          60 
 61                                                         Submit all pages with applicable data. Attach additional page 3 if necessary.                                                                                                                                                                    61 
 62                                                                                                                                 page 3 of 6                                                                                                                                                              62 
 63         50633106                                                                                                                                                                                                                                                                                         63 
 64                                                                                                                                                                                                                                                                                                          64 
 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 

 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 
 03                                                                                                                                                                                                                                                                                                          03 
 04                                                                                                                                                                                                                                                                                                          04 
 05                                                                                                                                                                                                                                                                                                          05 
 06                                                                                                                                                                                                                                                                                                          06 
 07                                 NOTE: DO NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS ON THIS FORM.                                                                                                                                                                                                       07 
 08                                                                                                         To apply for refunds, see ST-14.                                                                                                                                                                 08 
 09 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                  Retail License or Use Tax                                                                                99999999-9                               09 
 10                                                                                                                                                        Registration Number                                                                                                                               10 
                                                            Business Name
 11 Period ended (MM-YYYY)                                  99-9999                                                                                        Page                                                                             of                                                               11 
 12                                                                                                                                                                                                                                                                                                          12 
 13 If your sales or purchases are delivered within a city or town, you must use the CITY or TOWN code to properly identify the                                                                                                                                                                              13 
    specific municipality, not the general county code. List one entry per line.
 14                                                                                                                                                                                                                                                                                                          14 
 15         Name                                                                    Code                                            Net Taxable                                                                                                Local                                                         15 
 16         of County                                                                                                               Amount                                                                                                                          Tax                                      16 
            or Jurisdiction                                                                                                                                                                                                                                                                                  17 
 17 
 18 5. LOCAL OPTION TAX                                                                                                             (A)                                                                                                                             (B)                                      18 
 19 XXXXXXXXXXXXXXXXX                                       9999                                                                    ZZZ,ZZZ,ZZZ.ZZ                                                  x 1% =                                  ZZZ,ZZZ,ZZZ.ZZ                                                   19 
 20                                                                                                                                                                                                                                                                                                          20 
 21                                                                                                                                                                                                 x 1% =                                                                                                   21 
 22                                                                                                                                                                                                                                                                                                          22 
 23                                                                                                                                                                                                 x 1% =                                                                                                   23 
 24                                                                                                                                                                                                                                                                                                          24 
 25                                                                                                                                                                                                 x 1% =                                                                                                   25 
 26                                                                                                                                                                                                                                                                                                          26 
 27                                                                                                                                                                                                 x 1% =                                                                                                   27 
 28                                                                                                                                                                                                                                                                                                          28 
 29                                                                                                                                                                                                 x 1% =                                                                                                   29 
 30                                                                                                                                                                                                                                                                                                          30 
 31                                                                                                                                                                                                 x 1% =                                                                                                   31 
 32                                                                                                                                                                                                                                                                                                          32 
 33                                                                                                                                                                                                 x 1% =                                                                                                   33 
 34                                                                                                                                                                                                                                                                                                          34 
 35                                                                                                                                                                                                 x 1% =                                                                                                   35 
 36                                                                                                                                                                                                                                                                                                          36 
 37                                                                                                                                                                                                 x 1% =                                                                                                   37 
 38                                                                                                                                                                                                                                                                                                          38 
 39                                                                                                                                                                                                 x 1% =                                                                                                   39 
 40                                                                                                                                                                                                                                                                                                          40 
 41                                                                                                                                                                                                 x 1% =                                                                                                   41 
 42                                                                                                                                                                                                                                                                                                          42 
 43                                                                                                                                                                                                 x 1% =                                                                                                   43 
 44                                                                                                                                                                                                                                                                                                          44 
 45                                                                                                                                                                                                 x 1% =                                                                                                   45 
 46                                                                                                                                                                                                                                                                                                          46 
 47                                                                                                                                                                                                 x 1% =                                                                                                   47 
 48                                                                                                                                                                                                                                                                                                          48 
 49                                                                                                                                                                                                 x 1% =                                                                                                   49 
 50                                                                                                                                                                                                                                                                                                          50 
 51                                                                                                                                                                                                 x 1% =                                                                                                   51 
 52                                                                                                                                                                                                                                                                                                          52 
 53                                                                                                                                                                                                 x 1% =                                                                                                   53 
 54                                                                                                                                                                                                                                                                                                          54 
 55                                                                                                                                                                                                 x 1% =                                                                                                   55 
 56                                                                                                                                                                                                                                                                                                          56 
 57                                                                                                                                                                                                 x 1% =                                                                                                   57 
 58                                                                                                                                                                                                                                                                                                          58 
 59                                                                                                                                                                                                 x 1% =                                                                                                   59 
 60                                                                                                                                                                                                                                                                                                          60 
 61                                                         Submit all pages with applicable data. Attach additional page 4 if necessary.                                                                                                                                                                    61 
 62                                                                                                                                 page 4 of 6                                                                                                                                                              62 
 63         50634104                                                                                                                                                                                                                                                                                         63 
 64                                                                                                                                                                                                                                                                                                          64 
 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 

 04  05  06  07  08  09  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  73  74  75  76  77  78  79  80  81  82 
 03                                                                                                                                                                                                                                                                                                          03 
 04                                                                                                                                                                                                                                                                                                          04 
 05                                                                                                                                                                                                                                                                                                          05 
 06                                                                                                                                                                                                                                                                                                          06 
 07                                 NOTE: DO NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS ON THIS FORM.                                                                                                                                                                                                       07 
 08                                                                                                         To apply for refunds, see ST-14.                                                                                                                                                                 08 
 09 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                  Retail License or Use Tax                                                                                99999999-9                               09 
 10                                                                                                                                                        Registration Number                                                                                                                               10 
                                                            Business Name
 11 Period ended (MM-YYYY)                                  99-9999                                                                                        Page                                                                               of                                                             11 
 12                                                                                                                                                                                                                                                                                                          12 
 13         Name                                                                    Code                                            Net Taxable                                                                                                  Local                                                       13 
 14         of County                                                                                                               Amount                                                                                                                          Tax                                      14 
            or Jurisdiction
 15                                                                                                                                                                                                                                                                                                          15 
 16 6. TOURISM DEVELOPMENT TAX                                                                                                      (A)                                                                                                                             (B)                                      16 
 17 XXXXXXXXXXXXXXXXX                                                               9999                                            ZZZ,ZZZ,ZZZ.ZZ                                                  x 1% =                                    ZZZ,ZZZ,ZZZ.ZZ                                                 17 
 18                                                                                                                                                                                                                                                                                                          18 
 19                                                                                                                                                                                                 x 1% =                                                                                                   19 
 20                                                                                                                                                                                                                                                                                                          20 
 21                                                                                                                                                                                                 x 1% =                                                                                                   21 
 22                                                                                                                                                                                                                                                                                                          22 
 23                                                                                                                                                                                                 x 1% =                                                                                                   23 
 24                                                                                                                                                                                                                                                                                                          24 
 25                                                                                                                                                                                                 x 1% =                                                                                                   25 
 26                                                                                                                                                                                                                                                                                                          26 
 27                                                                                                                                                                                                 x 1% =                                                                                                   27 
 28                                                                                                                                                                                                                                                                                                          28 
 29                                                                                                                                                                                                 x 1% =                                                                                                   29 
 30                                                                                                                                                                                                                                                                                                          30 
 31                                                                                                                                                                                                 x 1% =                                                                                                   31 
 32                                                                                                                                                                                                                                                                                                          32 
 33                                                                                                                                                                                                 x 1% =                                                                                                   33 
 34                                                                                                                                                                                                                                                                                                          34 
 35                                                                                                                                                                                                 x 1% =                                                                                                   35 
 36                                                                                                                                                                                                                                                                                                          36 
 37                                                                                                                                                                                                 x 1% =                                                                                                   37 
 38                                                                                                                                                                                                                                                                                                          38 
 39                                                                                                                                                                                                 x 1% =                                                                                                   39 
 40                                                                                                                                                                                                                                                                                                          40 
 41                                                                                                                                                                                                 x 1% =                                                                                                   41 
 42                                                                                                                                                                                                                                                                                                          42 
 43                                                                                                                                                                                                 x 1% =                                                                                                   43 
 44                                                                                                                                                                                                                                                                                                          44 
 45 SUMMARY: Complete all pages of the ST-389 first, then enter totals here.                                                                                                                                                                                                                                 45 
 46                                                                                                                                                                                                                                                                                                          46 
 47 1. Enter total of Column A from pages 1-5 . . . 1                                                                               ZZZ,ZZZ,ZZZ.ZZ                                                                                                                                                           47 
 48                                                                                                                                                                                                                                                                                                          48 
 49 2. Enter total of Column B from pages 1-5  .............................................                                                                                                                                                2 ZZZ,ZZZ,ZZZ.ZZ                                                 49 
 50                                                                                                                                                                                                                                                                                                          50 
 51 NOTE: Other counties may adopt local taxes at a later date.                                                                                                                                                                                                                                              51 
 52                                                                                                                                                                                                                                                                                                          52 
 53                                                                                                                                                                                                                                                                                                          53 
 54                                                                                                                                                                                                                                                                                                          54 
 55                                                                                                                                                                                                                                                                                                          55 
                                                                                                            Submit all pages with applicable data.
 56                                                                                                                                                                                                                                                                                                          56 
 57                                                                                                                                                                                                                                                                                                          57 
 58                                                                                                                                                                                                                                                                                                          58 
 59                                                                                                                                                                                                                                                                                                          59 
 60                                                                                                                                                                                                                                                                                                          60 
 61                                                                                                                                                                                                                                                                                                          61 
 62                                                                                                                                 page 5 of 6                                                                                                                                                              62 
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                                                                                                              ST-389 WORKSHEET  
 08                                                                                                                                 (If applicable)                                                                                                                                                          08 
 09 The ST-389 is used to report local taxes. Most of the local Sales and Use Taxes reported on the ST-389 provide the same exemptions.                                                                                                                                                                      09 
 10 However, some local taxes provide different exemptions. Before claiming a deduction on the ST-389 worksheet, you must report your                                                                                                                                                                        10 
 11 gross sales (taxable and nontaxable) on Item 1 of the ST-389 worksheet. Review carefully the exemptions applicable to the particular                                                                                                                                                                     11 
 12 local tax or tribal tax since the exemptions may differ.                                                                                                                                                                                                                                                 12 
     
 13 For instance, the sales of unprepared foods are exempt from the state Sales and Use Tax rate. However, local taxes still apply to sales                                                                                                                                                                  13 
 14 of unprepared foods unless the local tax law specifically exempts such sales. Sales of unprepared foods that qualify for local Sales and                                                                                                                                                                 14 
 15 Use Tax exemption which also qualified for state Sales and Use Tax exemption should be shown as a deduction on Item 2 of the                                                                                                                                                                             15 
 16 ST-389 worksheet. For information about local tax exemptions, visit                                                                                    dor.sc.gov/policy for an updated policy document on the taxes                                                                                     16 
 17 and exemptions allowed under each local tax.                                                                                                                                                                                                                                                             17 
     
 18 Note: When your sales, purchases, and withdrawals are made or delivered into a locality with more than one local tax type, the                                                                                                                                                                           18 
 19 total net taxable amount on line 1, page 5 of the ST-389 will not agree with Item 4 on the ST-389 Worksheet. If this happens,                                                                                                                                                                            19 
 20 complete a separate ST-389 Worksheet for each local tax type and complete the appropriate local tax section on the ST-389 form.                                                                                                                                                                          20 
 21                                                                                                                                                                                                                                                                                                          21 
 22 Item 1. Total - Gross proceeds of sales/rental, Use Tax and withdrawals of                                                                                                                                              1.                                                                               22 
 23         inventory for own use: As reported on state Sales and Use Tax Return Worksheet                                                                                                                                                                                                                   23 
            (Item 3 of ST-3, ST-388, ST-455 or Items 3 and 7 of ST-403.)
 24                                                                                                                                                                                                                                                                                                          24 
 25                                                                                                                                                                                                                                                                                                          25 
 26 Item 2.  Local Tax allowable deductions                                                                                                                                                                                                                                                                  26 
 27                                                                                                                                                                                                                                                                                                          27 
 28                                 Column A                                                                                        Column B                                                                                                                                                                 28 
 29                                 Type of Deduction                                                         Amount of Deduction                                                                                                                                                                            29 
 30                                                                                                                                                                                                                                                                                                          30 
 31         a. Catawba Sales less than $100.00                                                              $                                                                                                                                                                                                31 
 32                                                                                                                                                                                                                                                                                                          32 
 33         b. Sales not subject to Local Tax                                                               $                                                                                                                                                                                                33 
 34                                                                                                                                                                                                                                                                                                          34 
 35                                                                                                         $                                                                                                                                                                                                35 
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 41                                                                                                         $                                                                                                                                                                                                41 
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 43                                                                                                                                                                                                                                                                                                          43 
 44 Item 3. Total amount of deductions: Enter the total allowable deductions from Column B.                                                                                                                                 3.                                                                               44 
 45                                                                                                                                                                                                                                                                                                          45 
 46 Item 4. Net sales and purchases: Item 1 minus Item 3.                                                                                                                                                                   4.                                                                               46 
 47                                                                                                                                                                                                                                                                                                          47 
 48 Note: This form does not address the local taxes on sales that are collected directly by the counties or municipalities                                                                                                                                                                                  48 
 49 (sales of accommodations or prepared meals.) It only addresses the general local taxes collected by the SCDOR on                                                                                                                                                                                         49 
 50 behalf of the counties, school districts, and the Catawba Indian tribal government.                                                                                                                                                                                                                      50 
 51                                                                                                                                                                                                                                                                                                          51 
 52                                                                                                                                                                                                                                                                                                          52 
 53 CAPITAL PROJECT, CATAWBA TRIBAL, EDUCATION CAPITAL IMPROVEMENT, SCHOOL                                                                                                                                                                                                                                   53 
 54 DISTRICT, TOURISM DEVELOPMENT AND TRANSPORTATION TAX NUMERICAL CODES                                                                                                                                                                                                                                     54 
 55 As a result of specific legislation, certain counties and jurisdictions now impose additional Sales and Use Taxes, which are                                                                                                                                                                             55 
 56 identified as Capital Project, Catawba Tribal, Education Capital Improvement, School District, Tourism Development, or                                                                                                                                                                                   56 
    Transportation Tax. These taxes are required to be reported based upon the county or jurisdiction in which the sale takes 
 57 place. Usually this is where the business is located, but it can be the place of delivery or physical presence by acceptance                                                                                                                                                                             57 
 58 of the goods sold, if different from the business location. For your convenience, the counties and jurisdictions that                                                                                                                                                                                    58 
 59 currently impose these additional taxes are listed in the ST-389 instructions with their assigned four digit processing code.                                                                                                                                                                            59 
 60                                                                                                                                                                                                                                                                                                          60 
 61                                                                                                         Submit all pages with applicable data.                                                                                                                                                           61 
 62                                                                                                                                 page 6 of 6                                                                                                                                                              62 
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