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​​​ ​Making sales exclusively at festivals and fairs? You may not need a Retail License.​
Artists, crafters, and hobbyists who make sales at fairs, festivals, and carnivals no more than four times in a fiscal year may not need to collect state Sales Tax or obtain a Retail License​. ​ Learn m​ore

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MyDORWAY isn’t just a great option for everyday business — it's also convenient for seasonal sellers who make only a few sales a year​!

Our ​MyDORWAY Help page provides steps for creating your MyDORWAY account to manage your ​taxes online​.
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Plan for your next event or festival

We appreciate the hard work that goes into planning for events and festivals. To​ help you get ready for your next event, we put together guidelines for vendors, promoters, and hosts.​

Bookmark this page for quick ​reference of the following topics:

  • Promoters and Hosts: ​See what information SCDOR will need from you.​
  • Special Events vs. Retail Events: ​See licensing requirements for each type of event.
  • Licenses:​ Retail License, Artist & Craftsman License, and Admissions Tax License 
      • Learn how to apply for the license you need.
      • When do you need more than one Retail License?
      • See what you need to know if your sales are reported through the company whose products you sell (Mary Kay®, Scentsy®, etc.).
  • Filing and Paying Taxes: Sales & Use Tax, local taxes, and Admissions Tax
  • Food & Beverage: See which foods are exempt or subject to tax, and which Special Event license you will need if you plan to sell or serve alcohol.
  • Nonprofits & Churches: See exemption qualifications.
Please e-mail 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:

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

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.

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.

How do I verify a Retail License?

Use our Retail License Number Verification tool​ ​to search for a single license number or import up to 100 licenses using our Excel template.


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

Helpful links

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