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Richland County Business Service Center 2020 Hampton Street, Suite 1050 P.O. Box 192 Columbia, SC 29202 Phone: (803) 5762287 Fax: (803) 5762289 BSC rigor.us http://www.rcgov.us/bsc CLEARANCE FORM

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What is sales and use tax?

Sales and use tax is a tax levied on the sale of goods and services within a jurisdiction, as well as on certain goods and services used within that jurisdiction.

Who is required to file sales and use tax?

Businesses that sell taxable goods and services are typically required to file sales and use tax.

How to fill out sales and use tax?

To fill out sales and use tax, businesses must report the total sales made and the amount of tax collected on those sales.

What is the purpose of sales and use tax?

The purpose of sales and use tax is to generate revenue for the government to fund public services and programs.

What information must be reported on sales and use tax?

Information such as total sales, taxable sales, exempt sales, and tax collected must be reported on sales and use tax forms.

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