Events and Festivals

EVENTS & FESTIVALS ×

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Planning 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:

Special Events vs. Retail Events: Know what your event requires.

Promoters/Hosts: See what information SCDOR will need from you.

Licenses:

Who needs a Retail License?

Who needs an Artist & Craftsman's Retail License?
When do you need more than one Retail License?
How do you apply for a Retail License?
What if my sales are reported through the company whose products I sell (Mary Kay®, Scentsy®, etc.)?

Promoters/Hosts: What to know when applying for an Admissions Tax License.

Taxes:

How to file and pay Sales & Use Tax and any applicable local taxes.
Promoters/Hosts: What to know about Admissions Tax.

Food & Beverage: See which foods are exempt or subject to tax, and what licenses you need if you plan to sell or serve alcohol.
Nonprofits & Churches: See exemption qualifications.
Form Index & Resources: View a list of all forms mentioned on this page, plus a list of helpful resources.

Special Events vs. Retail Events

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 Events License.

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 Erica.Stiley@dor.sc.gov.

Examples of Special Events

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

Promoters/Hosts: SCDOR will need details for your event.

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.

Licenses

Who needs a Retail License?

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.
making sales at a retail event.

RETAIL LICENSES	DESCRIPTION	HOW TO APPLY	FEE
Retail License Check out the SCDOR-111 Instructions for helpful information on registering your business for a standard Retail License.	A Retail License is required of every person who sells tangible personal property at retail in South Carolina. You need a license for each location of your business. If you have an online business with no physical storefront, you still need to apply for a Retail License. If you make retail sales at only one festival per year, you still need to apply for a Retail License. You may indicate that you will be a seasonal filer for a specific month of the year. If you plan to hand out promotional items and will NOT be making retail sales you will NOT need a Retail License. If you sell taxable services, you need to apply for a Retail License. A Retail License is valid as long as the same retailer continues to operate the business at the location where the Retail License is registered (unless revoked by the SCDOR). If ownership of the business changes, the Retail License is no longer valid and the new owner must obtain a new Retail License.	Online using MyDORWAY or the Tax Registration Application (SCDOR-111)	$50
Artist & Craftsman’s Retail License Check out the SCDOR-111 Instructions for helpful information on registering your business for an Artist & Craftsman's Retail License.	Artists and crafters who sell products they have created or assembled at arts and crafts shows and festivals can get a permanent Artist & Craftsman’s Retail License. Remember, if you sell online, you need a standard Retail License as described in the first row of this chart. Check out our flowchart to see if you’re eligible for an Artist & Craftsman License >	Online using MyDORWAY or the Tax Registration Application (SCDOR-111) Check Artist & Craftsman as the Account Subtype when completing the SCDOR-111.	$20

OTHER LICENSES	DESCRIPTION	HOW TO APPLY	FEE
Admissions Tax License	If you operate a place of amusement, you need an Admissions Tax License. There is no charge for the 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.	Online using MyDORWAY or the Application for License to Operate Place of Amusement (L-514)	$0

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

How do you apply for a Retail License?

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

Promoters/Hosts: What to know when applying for an Admissions Tax License.

Taxes

What are Sales & Use Tax and local taxes?

How do I file and pay my taxes?

Promoters/Hosts: What to know about Admissions Tax.

Food & Beverage

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.

For more information, see the SC State and Local Sales Tax Rate on Unprepared Food by Municipality table (ST-594).
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?

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

Nonprofits & Churches

Churches and nonprofits are exempt for 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, unless the online business is registered for a Retail License.

In order to make tax-free purchases as an exempt organization, you should apply for the exemption. By applying, you will have paperwork proving your exemption in case you’re asked for it.

Apply online using MyDORWAY >
Or you may complete the Application for Sales Tax Exemption (ST-387), and mail it to: SCDOR, PO Box 125, Columbia, SC 29214-0400

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

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

Form Index & Resources

Forms

MyDORWAY: Apply, File, and Pay online!

MyDORWAY is the SCDOR's free, online tax system. MyDORWAY allows you to manage all your tax accounts from one login, register your business, make payments, file returns, calculate penalties and interest, and view related correspondence. Visit MyDORWAY to sign up!

See how you can skip the paper by using MyDORWAY to apply for a Retail License and file and pay your taxes online:

FORM #

FORM TITLE

FORM DESCRIPTION

AVAILABLE ON MYDORWAY

LICENSES

SCDOR-111

Tax Registration Application (Instructions)

Application to apply for a standard Retail License or Artist & Craftsman's Retail License

L-514

Application for License to Operate Place of Amusement

A place of amusement cannot charge an admission without a license to operate

TAXES

ST-3

State Sales and Use Tax Return (Instructions)

You are required to file a Sales & Use Tax Return (ST-3) to report your South Carolina sales. Please note, you must file a return even if there is no tax due for the filing period.

ST-387

Application for Sales Tax Exemption under Code Section 12-36-2120(41), "Exempt Organizations"

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.

ST-389

Schedule for Local Taxes (Instructions)

File a Schedule for Local Taxes (ST-389) with your ST-3 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. But, there are some exceptions, like the sale of unprepared foods for certain local taxes. Refer to our Sales & Use Tax Manual for more information on all exclusions and exemptions.

ST-594

SC State and Local Sales Tax Rate on Unprepared Food by Municipality

This form provides a list of South Carolina counties and municipalities that impose local Sales and Use Taxes which exempt the gross proceeds of sales or sales price of unprepared food, along with each county and municipality's tax rate. The SCDOR administers and collects these taxes on the behalf of the counties and jurisdictions.

L-511

Admissions Tax Return

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 tax is considered to be included in the charge to enter or use the place of amusement.

FC-1

Special Event Return

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 Erica.Stiley@dor.sc.gov.

FC-152

Special Event Affidavit

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 Erica.Stiley@dor.sc.gov.

ABL LICENSING

ABL-900

Application for Special Event Beer, Wine, and/or Liquor

Be sure to review eligibility requirements before applying. Learn more >

You must submit the newest version of the Application for Special Event Beer, Wine, and/or Liquor ABL-900 (Revised 5/25/22), as we will not accept older versions after July 6.

ABL-909

ABL Packet for Special Nonprofit Event License

Only allowed for nonprofits registered and in good standing with the South Carolina Secretary of State. Learn more >

Special Events vs. Retail Events

Special Events

Examples of Special Events

Retail Events

Examples of Retail Events

Promoters/Hosts: SCDOR will need details for your event.

Why do I need a Retail License?

What if I make sales without a Retail License?

Licenses

Who needs a Retail License?

When do you need more than one Retail License?

Clothing Store Example:

Food Truck & Restaurant Example:

How do you apply for a Retail License?

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

Promoters/Hosts: What to know when applying for an Admissions Tax License.

Taxes

What are Sales & Use Tax and local taxes?

Tax Rates:

How do I file and pay my taxes?

Promoters/Hosts: What to know about Admissions Tax.

Food & Beverage

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

What qualifies a sale for the Unprepared Food Exemption?

Alcohol

Special Events

Special Nonprofit Events

Nonprofits & Churches

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

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

Form Index & Resources

Forms

Additional Resources

Questions? E-mail us:

​Special Events vs. Retail Events​

Special Events

Examples of Special Events

Retail Events

Examples of Retail Events

Promoters/Hosts: SCDOR will need details for your event.

Why do I need a Retail License?

What if I make sales without a Retail License?

​Licenses​

Who needs a Retail License?

When do you need more than one Retail License?

Clothing Store Example:

Food Truck & Restaurant Example:

How do you apply for a Retail License?

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

Promoters/Hosts: What to know when applying for an Admissions Tax License.

​Taxes​

What are Sales & Use Tax and local taxes?

Tax Rates:

How do I file and pay my taxes?

Promoters/Hosts: What to know about Admissions Tax.

​Food & Beverage

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

What qualifies a sale for the Unprepared Food Exemption?

Alcohol

Special Events

Special Nonprofit Events

​Nonprofits & Churches​

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

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

​Form Index & Resources​

Forms

Additional Resources

Questions? E-mail us:

Special Events vs. Retail Events

Licenses

Taxes

Food & Beverage

Nonprofits & Churches

Form Index & Resources