Form PT-300 Schedule B Non-contiguous Manufacturing - South Carolina

What Is Form PT-300 Schedule B?

This is a legal form that was released by the South Carolina Department of Revenue - a government authority operating within South Carolina.The document is a supplement to Form PT-300, Property Return. As of today, no separate filing guidelines for the form are provided by the issuing department.

FAQ

Q: What is Form PT-300 Schedule B?
A: Form PT-300 Schedule B is a form used to report non-contiguous manufacturing activity in South Carolina.

Q: What is non-contiguous manufacturing?
A: Non-contiguous manufacturing refers to manufacturing activity that takes place outside of the facility's main manufacturing site.

Q: When is Form PT-300 Schedule B required?
A: Form PT-300 Schedule B is required when a manufacturing facility in South Carolina has non-contiguous manufacturing activity.

Q: What information is required on Form PT-300 Schedule B?
A: Form PT-300 Schedule B requires information about the non-contiguous manufacturing activity, including the location, type of activity, and employment data.

Q: Is there a deadline for filing Form PT-300 Schedule B?
A: Yes, Form PT-300 Schedule B must be filed on or before the last day of the fourth month following the close of the taxpayer's fiscal year.

Q: Are there any penalties for late filing of Form PT-300 Schedule B?
A: Yes, late filing of Form PT-300 Schedule B may result in penalties and interest.

Q: Can I amend my Form PT-300 Schedule B?
A: Yes, you can file an amended Form PT-300 Schedule B if there are changes to the non-contiguous manufacturing activity.