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Most forms mentioned on this page can also be completed online using MyDORWAY.


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

Create your MyDORWAY account
 Apply for your Retail License
 File and pay your taxes

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.

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 entering 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 (not 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 entering 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.



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Forms

Additional Resources

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