Instructions for Form ST-389 Schedule for Local Taxes - South Carolina

Form ST-389 Schedule for Local Taxes - South Carolina

This document contains official instructions for Form ST-389 , Schedule for Local Taxes - a form released and collected by the South Carolina Department of Revenue. An up-to-date fillable Form ST-389 is available for download through this link.

FAQ

Q: What is Form ST-389 Schedule for Local Taxes?
A: Form ST-389 Schedule for Local Taxes is a form used in South Carolina to report local taxes.

Q: Who needs to file Form ST-389 Schedule for Local Taxes?
A: Businesses with a physical presence in South Carolina that have collected and remitted local taxes need to file this form.

Q: What is the purpose of filing Form ST-389 Schedule for Local Taxes?
A: The purpose of filing this form is to report the amount of local taxes collected and remitted by a business in South Carolina.

Q: When is the deadline for filing Form ST-389 Schedule for Local Taxes?
A: The deadline for filing this form is the same as the deadline for filing the South Carolina Sales and Use Tax Return, which is the 20th day of the month following the end of the reporting period.

Q: Are there any penalties for late or non-filing of Form ST-389 Schedule for Local Taxes?
A: Yes, there are penalties for late or non-filing of this form, including fines and interest on the unpaid taxes.

Q: What should I do if I have questions or need assistance with Form ST-389 Schedule for Local Taxes?
A: If you have questions or need assistance with this form, you can contact the South Carolina Department of Revenue directly.