Sales Tax Exact - SC is easy to use software which prepares your sales and use tax returns quickly in Form ST-3 (State Sales and Use Tax Return), ST-388 (Sales , Use & Accommodation Tax Return) and ST-389 (Schedule for Local Taxes) to file with the Department of Revenue, South Carolina.

Sales Tax in South Carolina is levied as State Sales & Use Tax, Accommodation Tax and Local County Tax.

State Sales Tax rate is 5%, The Accommodation Tax (If you rent out rooms or spaces at hotels, campgrounds, boarding houses, mobile home parks, etc.) rate is 2% common for all, whereas Local County Tax rate is 1% different for each county. Various local County Taxes levied are:

• Capital Project Tax
• School District Tax
• Transportation Tax
• Local Option Tax
• Property Offset Tax
• Catawba Tribal Tax

The return has to be filed up to 20th of the next month of the reporting period.

However, dealers having state tax liabilities are $500 or less per month can obtain the permission to file their returns on Quarterly basis. And dealer having yearly state tax liabilities is under $200 can obtain the permission to file their returns on annually.

If returns are filed and the taxes paid in full by the due date, you will be allowed a discount on taxes due. For late filers, penalty and interest are charged as applicable.