Please e-mail Reagan.McDougald@dor.sc.gov with the following information about your event:

A list of vendors who will be participating in your event, including:

• Vendor’s Name
• Business Name
• Address
• Phone Number
• E-mail Address
• SC Retail License Number (if provided by the vendor)
• Event location, date, and time

Let us know if there is a fee for patrons to enter the event:

• If there is a fee, you may be required to have an Admissions License.
• If you have an Admissions License, please provide your license number.
• See Admissions Tax FAQs for more details >

South Carolina law divides festivals and events into two categories: Special Event or Retail Event. To know if you will need a Retail License, you must first determine if you are making sales at a Special Event or a Retail Event. 

Special Events

A Special Event is a promotional show, trade show, fair, festival, or carnival where an admissions fee is required for the public to enter the event. A Retail License is required if the event lasts for more than 11 consecutive days. Please note, this is separate from an ABL Special Event Permits.

• Vendors making sales in South Carolina MORE THAN ONCE in a 24-month period (in the 12 months prior to the event or in the 12 months following the event) must have a valid South Carolina Retail License.
• Vendors making sales at a Special Event in South Carolina ONLY ONCE in a 24-month period do not need a Retail License but do need to complete and submit the Special Event Return (FC-1) AND Special Event Affidavit (FS-152). If you do not receive these forms from an SCDOR representative by the conclusion of your event, or if you have questions about either form, please e-mail Reagan.McDougald@dor.sc.gov.

Examples of Special Events

• Craftsman’s Christmas Classic
• Palmetto Sportsmen’s Classic
• Little River Blue Crab Festival
• Dickens Christmas Show
• Power ComiCon
• Merry Marketplace
• Greenville Holiday Fair
• Vintage Market Days of Upstate SC

Retail Events

A Retail Event is a promotional show, trade show, fair, festival, or carnival where an admissions fee is not required for the public to enter the event. If you are operating at a retail event, you must have a valid South Carolina Retail License.

Examples of Retail Events

• Pageland Watermelon Festival
• Gaffney Peach Festival
• Rock Hill ChristmasVille
• Soda City Market
• SC State Farmers Market
• North Myrtle Beach St. Patrick’s Day Festival
• Loris Bog Off
• Pee Dee Pecan Festival
• Florence Flower Show
• Pickens Azalea Festival

Why do I need a Retail License?

A Retail License is required to collect Sales and Use Taxes on your retail sales.

What if I make sales without a Retail License?

Making sales without a valid South Carolina Retail License could result in fines up to $500 for each occurrence.

See SC Code Section 12-36-510(c) for additional information about your requirements.

How to apply for a Retail License, Artist & Craftsman License, and Admissions Tax License

​​​​Carefully read each license description below to determine which license you will need to make retail sales or to charge admission​​ fees.

Retail License ($50 n​on-refundable fee)​

​​A Retail License​ is required of every person who sells tangible personal ​property​ at retail in South Carolina. If your business has multiple locations, you will need a Retail License for each location of your business.

​You will need a Retail License if:

• you are making sales in South Carolina MORE THAN ONCE in a 24-month period (not in the 12 months prior to the event or in the 12 months following the event) at a special event.
• you are making sales at a retail event.
• you have an online business with no physical storefront.
• you make retail sales at only o​​ne festival per year. You may indicate that you will be a seasonal filer for a specific month of the year.
• you sell taxable services.​

You do not need a Retail License if you are only handing out promotional items ​and will NOT be making retail sales.

How to apply:

• Apply online with MyDORWAY. Check out answers to frequently asked Retail License questions before you apply.​​​

  ​​If you do not pay your license fee immediately after submitting your application on MyDORWAY, you will need to contact the SCDOR. Please email us at ​RegistrationforTaxes@dor.sc.gov and include the following information in your e-mail:​

  • The name of your business
  • Your business's address
  • Your ID number (FEIN or SSN)

        Please allow 1-2 business days to receive a response.

  We will not process your application until we’ve received your payment.​

Artist & Craftsman License ($20 n​on-refundable fee)​​

​Artists and crafters ​participating as vendors only at craft shows and festivals​ more than four times in a fiscal year, where they are selling products that they have created or assembled, will need the Artist & Craftsman ​License ($20) to ​charge and collect the 6% statewide Sales & Use Tax​ along with any applicable local taxes.​​

If you sell your products anywhere other than at craft shows, events, or festivals, including online sales, you will need a Retail License ($50) as described above.​​

Not sure if you need a Retail License or Artist & Craftsman License? Our flowchart may help. 

If you are only selling at craft shows or festivals no more than four times each fiscal year, and the craft show or festival operates for only 11 consecutive days or less, you may not need an Artist & Craftsman ​License or Retail License.

How to apply:

• Apply online with MyDORWAY. Our Licensing page can help you with any questions you have about applying for this license.

  ​If you do not pay your license fee immediately after submitting your application on MyDORWAY, you will need to contact the SCDOR. Please e-mail us at RegistrationforTaxes@dor.sc.gov and include the following information in your e-mail:

  • The name of your business
  • Your business's address
  • Your ID number (FEIN or SSN)

        ​Please allow 1-2 business days to receive a response.

  We will not process your application until we’ve received your payment.​​​​​​

​​Admissions Tax License (n​o fee)

Admissions Tax must be collected by all places of amusement when an admission fee has been charged. The tax is 5% of the paid admissions. If you operate a place of amusement, you must obtain an Adm​issions Tax License. There is no charge for the Admissions Tax license. You may also be required to obtain a Retail License. Every person subject to the tax is required to complete and file an Admissions Tax Return.

How to apply:​

• Apply online with MyDORWAY. Our Licensing page​ can help you with any questions you have about applying for this license.

When do you need more than one Retail License?

A Retail License is required for each location of a retail business. Check out our scenarios below to see how they may apply to you and your business.

Clothing store example:

​​SCENARIO	​# OF LICENSES NEEDED
A clothing store owner expands their products to begin selling furniture at the same retail location where their clothing is sold. A second Retail License is not needed since both clothing and furniture are tangible personal property being sold at the same retail location.	​1 Retail License
The same clothing store owner decides to sell their clothes at an outdoor market that takes place only on Saturdays. The clothing store owner will need to close their regular storefront location so that they may make sales at the Saturday market with their one Retail License.	​1 Retail License
​If their storefront is open while they are making sales at the Saturday market, they will need two Retail Licenses – one for the storefront and one for the market, so that they may make sales at both locations at the same time.	​2 Retail Licenses

Food truck & restaurant example:

​SCENARIO	​# OF LICENSES NEEDED
​​A restaurant owner has a diner in addition to a food truck. On Saturday, during their regular diner operating hours, they plan to serve a limited menu from their food truck in their diner parking lot. They may operate sales from the diner and food truck using one Retail License, since they are operating on the same premise as the permanent business location.	​1 Retail License
​The same restaurant owner decides to take the food truck across town to a small festival. They will close the diner that day. They may operate the food truck with their one Retail License, since they are only operating at one location.	​1 Retail License
​The same restaurant owner decides to attend the festival the following weekend, but they will keep the diner open at the same time. The restaurant owner will need two Retail Licenses to operate both the diner and food truck simultaneously.	​2 Retail Licenses

​​​What if my sales are reported through the company whose products I sell (Mary Kay®, Scentsy®, etc.)?

Some vendors (independent consultants) go into agreements with companies to purchase products and then sell them at events. The sales and taxes collected on those products are reported through the company’s Retail License.  If this describes your situation, you should have documentation readily available at your event that states that the Sales Tax on your items are being paid through the company’s Retail License.

What are Sales & Use Tax and local taxes?

Sales & Use Tax is imposed on the sale of goods and certain services in South Carolina. The statewide Sales & Use Tax rate is 6%. Counties may impose additional local taxes if voters in that county approve the tax. Generally, all retail sales are subject to Sales Tax.

Tax rates:

Sales and Use Tax Rates of SC Municipalities (ST-427)
State Map of Counties with Local Taxes (ST-500)
Sales Tax Rate on Accommodations by Municipality (ST-575)
SC District Information search map​ ​(works best in Microsoft Edge)

How to file and pay:

Sales & Use Taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically. Even if you aren’t required to file and pay online, MyDORWAY is still the quickest and easiest way to manage your taxes.

• File and pay online with MyDORWAY.
• To file by paper, use the State Sales & Use Tax Return (ST-3) and any supplemental documentation as noted on the ST-3.

Have questions? Check out our MyDORWAY Help page​.

Promoters & Hosts: What you need to know about Admissions Tax

If you are charging an admission fee at your event, you need to apply for an Admissions Tax License in order to collect Admissions Tax. The tax is 5% of the paid admissions.

How to file and pay:

• The quickest and easiest way to file and pay is online using MyDORWAY.
• You are required to complete the Admissions Worksheet section of the return. Failure to properly complete the return could result in a $500 penalty.

Check out Admissions Tax FAQs for more details >

Have questions? Check out our MyDORWAY Help page​.

Is the sale of food and drinks subject to Sales & Use Tax?

• Generally, yes, the sale of food and drinks is subject to Sales & Use Tax.
  • In general, if you sell food or beverages intended for immediate consumption at the event, you need to collect tax.
• Most unprepared food, that is intended to be eaten after the customer gets home, is exempt from the state Sales Tax, however, some local taxes may apply.
  • Learn more about this exemption to be sure which rules apply to you by reviewing SC Regulation 117-337 >

What qualifies a sale for the Unprepared Food Exemption?

Foods eligible for the unprepared food exemption (SC Code Section 12-36-2120(75)) include:

• Any food intended to be eaten at home by people, including snacks, beverages and seasonings;
• Seeds and plants intended to grow food (not birdseed or seeds to grow flowers); and,
• Cold items, which may include salads or sandwiches, intended to be eaten at home by people and that are not considered "prepared meals or food" as discussed below.

Food and other items which are not eligible for the unprepared food exemption (SC Code §12-36-2120(75)) and are, therefore, subject to the full state Sales and Use Tax rate (unless otherwise exempt) include:

• Alcoholic beverages, such as beer, wine, or liquor;
• Hot beverages ready-to-drink such as coffee;
• Tobacco;
• Hot foods ready to eat;
• Foods designed to be heated in the store;
• Hot and cold food to be eaten at a lunch counter, in a dining area or anywhere else in the store or in a nearby area such as a mall food court;
• Vitamins and medicines;
• Pet food;
• Any non-food items such as tissue, soap or other household goods;
• Meals or food shipped or delivered to businesses or institutions (hospitals, prisons, jails, nursing homes, etc.); and,
• Prepared meals or food (See definition in SC Regulation 117-337.2.)

If you’re planning to sell food at an event or festival, check out the scenarios below to help determine whether you need to collect Sales & Use Tax.

​SCENARIO	​SUBJECT TO SALES & USE TAX?
​I operate a food truck that sells meals or snacks for customers to eat at the event.	​Yes
​I am a farmer selling my produce, in its natural state, at a farmer’s market or event. Customers take their purchases home to eat or use for cooking.	​No
​I sell foods or meals that I have prepared, but are not ready to eat, like frozen dinners, take and bake pizza, soup mixes, or sauces. There is no way for a customer to heat and eat the meal at the event.	​No
​I sell juices, lemonade, smoothies, or other beverages that I have made for customers to drink as they walk around.	​Yes

The scenarios above are related to the Unprepared Food Exemption. 

Alcohol Special Event Licensing

Starting January 1, 2026, all special events selling beer, wine, or liquor after 5 p.m. must have a liquor liability insurance policy or a general liability insurance policy with a liquor liability endorsement with an annual aggregate of $500,000.

Special Events

​If you plan to serve or sell alcohol at an event or festival, you’ll need one of the following permits:

• The Beer & Wine Special Event Permit (TBP) authorizes the sale of beer and wine at special events for consumption on the licensed premises.

Special Nonprofit Events

• The Liquor Special Event Permit (TLP)​ authorizes the sale of alcoholic liquors at bona fide nonprofit events for consumption on the licensed premises. This permit is issued to nonprofit organizations only.
• ​The Special Donated Nonprofit Event Permit (TNL) authorizes domestic nonprofit organizations to solicit and accept the donations of beer, wine, and alcoholic liquor for sale and on-premises consumption at an event. It also allows suppliers to provide equipment and trained representatives to serve and pour alcohol at licensed nonprofit events. This permit is issued to nonprofit organizations only.

Apply for ABL licenses and permits on MyDORWAY >

Avoid mistakes

• ​See how you can avoid common application mistakes​​ that could delay your special event license being approved before the big day.​
• To avoid violations as a caterer or bartender, learn​ the ABL Rules and Regulations for Catering & Bartending in South Carolina ​to ensure you are legally providing alcohol at events.​​

Churches and nonprofits are exempt from collecting ​Sales & Use Tax when:

• selling personal property (including accommodations).
• purchasing any tangible personal property they intend to resell.
• selling tax free tangible personal property.

This exemption does not apply to:

• churches and nonprofits purchasing property or items for the organization’s own use, and not for resale.
• online sales, when items are not sold from a church's or nonprofit's own website.

In order to make tax-free purchases as an exempt organization, you should apply f​or Sales Tax Exemption on MyDORWAY​. By applying, you will have paperwork proving your exemption in case you’re asked for it.

Sales of tangible personal property by certain other nonprofit organizations that are exempt from Property Taxes are also exempt from Sales & Use Tax, including:

• Public libraries and churches
• Charitable trusts and foundations used exclusively for charitable and public purposes
• The American Legion, the Veterans of Foreign Wars, the Disabled American Veterans, Fleet Reserve Association, the Marine Corps League, or any similar Veterans Organization chartered by the US Congress
• The Young Women's Christian Association, Young Men's Christian Association, and the Salvation Army
• The Boy Scouts of America and the Girl Scouts of America  
• The South Carolina Association of Future Farmers of America
• Any fraternal society, corporation, or association
• Any religious, charitable, eleemosynary, educational, or literary society, corporation, or other association
• Volunteer Fire Departments and Rescue Squads
• All community owned recreation facilities opened to the general public and operated on a nonprofit basis
• Nonprofit or eleemosynary community theatre companies, symphony orchestras, county and community arts councils and commissions, and other such companies used exclusively for the promotion of the arts

These organizations are also exempt from Sales & Use Tax, as long as their sales meet these requirements:

1. The organization must be eligible for exemption from Property Tax under one of the Property Tax code sections.
2. The net proceeds from the organization's sales must be used for exempt purposes.
3. No benefit from the sales may inure to any individual.

View chart to see what you can apply for and file on MyDORWAY​​​

MyDORWAY is the SCDOR's free, online tax portal that allows you to manage all your tax accounts from one login. With MyDORWAY, you can apply for a business tax account, file taxes, make payments, calculate penalties and interest, and view correspondence from SCDOR concerning your account.

Visit our MyDORWAY help page ​to learn more and sign up for an account today!

TITLE	APPLICATION & FILING OPTIONS
​LICENS​ES​
​​Retail License, Artist & Craftsman License, Admissions Tax License	Apply online for the following licenses with the ​MyDORWAY Business Tax Application: ​Retail License ($50) Artist & Craftsman ​License ($20) Admissions Tax License (no fee)
Admissions Tax License	​A place of amusement cannot charge an admission without an Admissions Tax License to operate. How to apply: Apply for the Admissions Tax License online with ​the ​MyDORWAY Business Tax Application​.
​Beer & Wine Special Event Permit (ABL-900)	How to apply: We recommend applying on MyDORWAY​!
​​Liquor Special Event Permit (ABL-900)	​​​Only a nonprofit organization may qualify for and receive a Liquor Special Event Permit. How to apply: We recommend applying on MyDORWAY​!
​Special (Donated) Nonprofit Event Permit (ABL-909)	Onl​y a nonprofit organization may qualify for and receive ​a Special (Donated) Nonprofit Event Permit.​ How to apply: We recommend applying on MyDORWAY​!
​TAXES
Sales & Use Tax	You are required to file a Sales & Use Tax Return to report your South Carolina sales. Please note you must file a return even if there is no Sales Tax due for the filing period. How to file​: We recommend filing your Sales & Use Tax (and any applicable local taxes) online on MyDORWAY. (You also have the ​option to file by paper with ​​the State Sales and Use Tax Return ST-3.)
Local Taxes	Local taxes must be filed together with your Sales & Use Tax to report your sales that are subject to any applicable local taxes. Keep in mind that most sales that are exempt from the State Sales & Use Tax are also exempt from local taxes. However, there are some exceptions such as the sale of unprepared foods for certain local taxes. Refer to our Sales & Use Tax Manual for more information on all exclusions and exemptions.  How to file: We recommend filing local taxes and Sales & Use Tax on MyDORWAY. (You also have the option to file by paper with ​​the Schedule for Local Taxes ST-389​.)
"Exempt Organizations" Sales Tax Exemption under Code Section 12-36-2120(41)	Certain nonprofit organizations in South Carolina are exempt from Sales and Use Tax on items sold by the organizations for charitable purposes. The exemption applies only to items purchased for resale and does not apply to items purchased by an organization for its own use. How to apply: We recommend applying for this exemption online on ​MyDORWAY.
Admissions Tax	​​​​The Admissions Tax is calculated on the paid admissions - the gross proceeds paid by the patrons. Unless separately stated on the tickets provided to the patrons, the Admissions tax is considered to be included in the charge to enter or use the place of amusement. How to file: We recommend filing your Admissions Tax ​online on ​MyDORWAY.
​Special Event Return (FC-1)	If you do not receive this form from an SCDOR representative by the conclusion of your event, or if you have questions about this form, please e-mail Reagan.McDougald@dor.sc.gov.
​Special Event Affidavit (FC-152)	If you do not receive this form from an SCDOR representative by the conclusion of your event, or if you have questions about this form, please e-mail Reagan.McDougald@dor.sc.gov.

Helpful links

MyDORWAY

• The MyDORWAY help page has instructions for creating an account and managing your taxes from one login.​​

​Licenses

• Learn more​ about applying for a license and creating a tax account with the MyDORWAY​ Business Tax Application​
• Retail License FAQs
• Alcohol Beverage Licensing (ABL)​
• Admissions Tax License FAQs
• Retail License Flowchart

Taxes

• Sales Tax FAQs
• Use Tax FAQs
• Admissions Tax FAQs
• How to File a Sales & Use Tax Return​ (video tutorial)
  • ​Subscribe to SCDOR's YouTube channel​ for more helpful videos

Food & beverage

• Unprepared Food Exemption (SC Code Section 12-36-2120(75))
• Definition of unprepared food or meals: SC Regulation 117-337
• Alcohol Beverage Licensing directory (ABL)

Nonprofits & churches

• Sales & Use Tax Manual: Frequently Asked Questions
• Revenue Procedure #03-6​ (exemption certificate, who qualifies)
• Revenue Ruling #12-3 (fundraising by nonprofits)
• Revenue Ruling #09-8 (loss of exemption when benefits inure to an individual)

Have questions? Send us an email.

• Alcohol - ABL@dor.sc.gov
• Licenses - RegistrationforTaxes@dor.sc.gov
• Taxes and Exemptions - SalesTax@dor.sc.gov 

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