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.
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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.
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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
- Craftsman’s Christmas Classic
- Palmetto Sportman’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
Promoters/Hosts: SCDOR will need details for your event.
Please e-mail
Erica.Stiley@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:
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.