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  • St-405 - The South Carolina Department Of Revenue - Sctax

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-405 (Rev. 9/16/08) 5096 Purchaser's Statement: As purchaser, I certify that the equipment being purchased is used for construction purposes (i.e. building or making additions to real property). I understand that if equipment is purchased for any other use such as maintenance or repair (i.e. road repair, mowing, golf course maintenance or in a landfill), the $300.00 maximum tax does not apply. Furthermore, I understand that by extending this certificate that I am assuming liability for the sale.

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Anyone who buys tangible personal property from out-of-state and brings it into South Carolina is responsible for paying a Use Tax of 6% on the sales price of the property. Businesses that regularly make non-taxed purchases from out of state report and pay the Use Tax on their monthly Sales & Use Tax return.

Sales tax is imposed on the sale of goods and certain services in South Carolina. The statewide sales and use tax rate is six percent (6%). Counties may impose an additional one percent (1%) local sales tax if voters in that county approve the tax. Generally, all retail sales are subject to the sales tax.

Some customers are exempt from paying sales tax under South Carolina law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.

South Carolina's sales and use tax rate is 6% plus any applicable local taxes. Tax rates: The use tax rate is the same as the state sales tax rate of 6% plus any applicable local taxes in the county where the purchased goods will be used, stored or consumed.

Services in South Carolina are generally not taxable. However – if the service you provide includes creating or manufacturing a product, you may have to deal with the sales tax on products. Most tangible personal property is taxable in South Carolina, with a few exceptions.

South Carolina: Sales Tax Handbook Combined with the state sales tax, the highest sales tax rate in South Carolina is 9% in the cities of Myrtle Beach, Charleston, Summerville, Goose Creek and Summerville (and 39 other cities).

While the South Carolina sales tax of 6% applies to most transactions, there are certain items that may be exempt from taxation....Other tax-exempt items in South Carolina. CategoryExemption StatusFood and MealsUtilities & FuelEXEMPTMedical Goods and ServicesMedical DevicesEXEMPT *21 more rows

Who is required to file a Sales and Use Tax return? Any person engaged in the business of selling tangible personal property at retail in this state is required to obtain a Retail License. A separate Retail License is required for each business location selling tangible personal property at retail.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232