# Tyler Strom — Hot Tub Guy LLC | SC Business Personal Property Return (PT-100) Intake **Prepared by:** Rex for Jimmie **Date:** 2026-05-13 **Client:** Tyler Strom — Hot Tub Guy LLC **Source:** 2025 federal return (Schedule C + Form 8829) — pre-filled where possible --- ## Short Version — Quick Heads-Up Text or Email Use this if you want to give Tyler a quick heads-up before sending the full question list. **Subject:** Quick SC tax compliance item — 10 min when you have a sec --- Hey Tyler — quick one for you. While I was reviewing your 2025 return I noticed Hot Tub Guy LLC may have a South Carolina filing called the **Business Personal Property Return (PT-100)** that we should get on top of. It's an annual one that covers tools and equipment you use in the business — separate from your income tax. I've already pulled most of what I need from your tax return, so I just have a short list of follow-ups to button it up. Sending those over now — takes about 10 minutes when you've got a minute. Talk soon, Jimmie --- ## Full Email to Tyler (copy-paste-ready) — with the questions Hey Tyler, South Carolina has an annual filing called the **Business Personal Property Return (Form PT-100)** that covers equipment, tools, fixtures, and other business property — separate from income tax. I want to make sure Hot Tub Guy LLC is buttoned up on it. I already have most of what I need from your 2025 return. Just need you to confirm what I've got and answer a handful of follow-ups. Should take 10 minutes. --- ### What I have from your 2025 return — confirm this is current - **Business name:** Hot Tub Guy LLC - **EIN:** 33-1917001 - **NAICS code:** 238990 (specialty trade contractor) - **Business address:** 535 Tenby Court, Apt 202, Rock Hill, SC 29730 (York County) - **Business activity:** Hot tub service and maintenance - **You operate from a home office** (you filed Form 8829 for 2025) If any of the above has changed since you filed, let me know. --- ### Questions for you 1. **Have you ever filed a PT-100 in SC before?** If yes, what year and do you have the account number? 2. **Equipment you own and use for the business** — this is the main question. Even though your tax return doesn't show any depreciated assets, I need to know what you actually own and use day-to-day. List anything in these categories you bought yourself (vs. rent from someone else): - Water testing equipment, chemical handling gear, pumps, hoses - Hand tools, power tools, ladders, dollies - Truck-bed tool boxes, tarps, custom racks/storage on your vehicle - Computer, tablet, phone (if dedicated to the business) - Any specialty install/service equipment (cranes, hoists, lifts) - Anything else worth more than ~$100 individually For each item, a rough idea of what you paid and when is plenty. 3. **The $4,977 equipment rental** on your 2025 return — what equipment are you renting and from whom? (Rented equipment isn't yours to report; the lessor handles it on their return. I just need to know what's rental vs. owned.) 4. **The $4,304 "other business property" rent** — is this storage space, a shop, a yard? Where? (If you're renting space in SC, the county may want to know the location.) 5. **Inventory** — your 2025 return shows you started the year with $60K in inventory and ended at $0. Are you carrying any inventory as of right now (early 2026)? (Inventory held for resale to customers is exempt from PT-100, but I want a clear picture.) 6. **Your work vehicle** — your return shows 24,995 business miles on standard mileage. Is the vehicle titled in your personal name, or in Hot Tub Guy LLC's name? Do you own it or lease it? (Personal-use vehicles already on the SC motor vehicle tax roll are excluded from PT-100.) 7. **Home office equipment** — at the apartment, do you have anything that's "business-only" (desk, separate computer/monitor, printer, dedicated phone line, security camera system)? Or are you using personal-household items for business purposes (split-use)? 8. **Notices** — have you received any letters from SC DOR or the York County Auditor about business personal property tax? Forward copies if so. 9. **Recent purchases** — anything over $500 you bought for the business in the last 12 months (early 2025 through now)? --- That's it. Reply to this email or text me the answers, whatever's easier. — Jimmie --- ## Internal Notes for Jimmie (do NOT forward) ### Filing Posture Assessment Based on the 2025 return, Tyler is a **low-asset / possibly de minimis filer**. Key signals: - **Zero depreciation on Schedule C** (line 13 blank, no Form 4562 attached) - **Standard mileage** on personal vehicle — no business-owned vehicle on books - **Renting** $4,977 of equipment and $4,304 of other property — using OPM (other people's machines) rather than buying - **Home office** — no shop, no warehouse, no retail location This means his PT-100 is likely either: 1. **A "minimal property" filing** — reporting the few hand tools, water testing kits, and tablet/phone he owns personally for the business, total reportable acquisition cost probably under $5K 2. **Possibly no filing required** if SC's de minimis threshold applies (varies; SC generally requires PT-100 from any business with depreciable personal property used in SC, but enforcement on $0 - $5K asset bases is light) ### Recommended Path Forward - **Step 1:** Get answers to the 9 questions above - **Step 2:** I'll determine whether this is a true PT-100 filing or a "no property to report" filing - **Step 3:** If filing, I'll build the asset list using SC's depreciation schedule (NOT federal MACRS), apply the 10% residual floor, and you'll have a draft for Tyler's review ### Watch-outs for the Hot Tub Guy specifically - **Equipment owned personally but used for business** — many sole props don't capitalize tools because they expensed them under §179 or the de minimis safe harbor. SC still wants them reported. Tyler might say "I don't own anything" because nothing's on his depreciation schedule, but the $5K of hand tools in his truck still counts. - **Vehicle title** — confirm whether the work truck is in personal name or LLC name. If it's in the LLC's name, it could be a PT-100 reportable; if personal and on the standard motor vehicle tax roll, it's excluded. - **Inventory clear-out** — going from $60K to $0 inventory in one year is unusual. Worth a sidebar conversation with Tyler about what happened (sold through, wrote off, transitioned to special-order model, etc.). Not a PT-100 issue but relevant to the overall books. - **Home office** — apartment-based business. SC doesn't tax leased real property as personal property, but ANY business equipment kept at the apartment is reportable to York County's situs (where the equipment sits on Jan 1). ### Timeline PT-100 for tax year 2025 was due **April 30, 2026** (already past). If Tyler has never filed, this is a first-time filing scenario and we need to: 1. Determine whether the county is expecting him (any prior notices?) 2. If yes — file with late penalty calculation 3. If no — file going forward starting with tax year 2026, due April 30, 2027 Either way, no need to panic. SC is generally cooperative on first-time filers who come in voluntarily. --- ## Reference: Tyler's contact info (from return) - **Phone:** (803) 627-8225 - **Email:** HotTubGuy1234@gm... (truncated in return — confirm with Jimmie)