ST 389 INSTRUCTIONS 2021-2026

What is the ST 389 Instructions?

The ST 389 Instructions provide detailed guidance on how to correctly complete the South Carolina ST 389 form, which is essential for individuals and businesses seeking to claim sales tax exemptions. This form is particularly relevant for specific purchases that qualify under state law, allowing eligible entities to avoid paying sales tax on qualifying transactions. Understanding the instructions is crucial for ensuring compliance with state regulations and for the successful submission of the form.

Steps to Complete the ST 389 Instructions

Completing the ST 389 form requires careful attention to detail. Here are the steps involved:

1. Gather necessary information, including your business details and the nature of the purchase.
2. Fill out the form accurately, ensuring that all required fields are completed.
3. Review the instructions to confirm eligibility for the exemption you are claiming.
4. Sign and date the form where indicated.
5. Submit the completed form to the vendor or retailer from whom you are purchasing the goods or services.

Legal Use of the ST 389 Instructions

The ST 389 Instructions outline the legal framework surrounding the use of the form. It is important to understand that misuse of the form can lead to penalties. The instructions clarify who is eligible to use the form, the types of purchases that qualify for exemption, and the legal obligations of both the purchaser and the seller. Adhering to these guidelines ensures that the form is used correctly and legally.

Filing Deadlines / Important Dates

Filing deadlines for the ST 389 form may vary depending on the nature of the purchase and the specific circumstances of the exemption. It is important to be aware of any relevant deadlines to avoid complications. Generally, submitting the form before the purchase is advisable to ensure that the exemption is honored by the seller. Check with the South Carolina Department of Revenue for any updates or changes to deadlines.

Required Documents

To complete the ST 389 form, certain documents may be required. These typically include:

• Proof of business registration, such as a business license or tax ID.
• Documentation supporting the claim for exemption, such as invoices or receipts.
• Any additional forms or certifications that may be required by the state.

Having these documents ready will facilitate a smoother completion process and help ensure compliance with state regulations.

Form Submission Methods

The ST 389 form can be submitted in various ways, depending on the preferences of the seller and the regulations in place. Common submission methods include:

• In-person submission at the point of sale.
• Mailing the completed form to the seller.
• Submitting the form electronically if the vendor provides that option.

Be sure to confirm the preferred submission method with the vendor to ensure the form is processed correctly.