INSTRUCTIONS: SOUTH CAROLINA CLAIM FOR REFUND (FOR SALES TAX AND RELATED TAXES) (Form ST-14)

South Carolina businesses may file a form ST-14 seeking a refund on sales or use tax they have already paid if they believe they have overpaid. Valid reasons to seek a refund include having made a duplicate payment, payments made on exempt transactions or incorrect assessments of the liability due. This form ST-14 can be found on the website of the South Carolina Department of Revenue.

South Carolina Claim For Refund (For Sales Tax And Related Taxes) ST-14 Step 1: At the top right-hand corner of the first page, enter the types of tax for which you are seeking refunds and the amount of the refund you are seeking for each type of tax.

South Carolina Claim For Refund (For Sales Tax And Related Taxes) ST-14 Step 2: Section I requires information about your business. Give the license or registration number of your business, your Social Security or Federal Employer Identification Number, as well as your SID number if applicable.

South Carolina Claim For Refund (For Sales Tax And Related Taxes) ST-14 Step 3: Give the name of the taxpayer filing, the mailing address of the business, the date of the period or periods which this claim concerns, and your home and business telephone numbers.

South Carolina Claim For Refund (For Sales Tax And Related Taxes) ST-14 Step 4: In section II, you must provide a written explanation of the reason you are seeking a refund and attach all applicable documentation. If you are seeking a refund for a resale or an exempt transaction, attach the applicable certificate. Attach a tax summary of your sales/purchase invoices as well as an amended ST-3 sales and use tax return for the applicable period. Provide documentation for the amount of tax originally paid.

South Carolina Claim For Refund (For Sales Tax And Related Taxes) ST-14 Step 5: Below this, give your signature and the date. Enter the name of your corporation if applicable.

South Carolina Claim For Refund (For Sales Tax And Related Taxes) ST-14 Step 6: File the form by mail, fax or online at the addresses given on the second page. Once you have submitted your application, the South Carolina Department of Revenue may require additional documentation in order to process your refund application.