Events and Festivals

EVENTS & FESTIVALS ×

Check out these tax tips to help you determine if your hobby is more than a hobby ... could it be a business?

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.

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:

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 what licenses you need if you plan to sell or serve alcohol.
Nonprofits & Churches: See exemption qualifications.

Promoters and Hosts: Submitting your information to SCDOR

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 Reagan.McDougald@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

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.

Licenses

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 non-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 one 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:

MyDORWAY is the preferred way to apply online for a Retail License. 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 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.
You also have the option to apply by paper with the Tax Registration Application (SCDOR-111).

Artist & Craftsman License ($20 non-refundable fee)

Artists and crafters who sell products they have created or assembled at arts and crafts shows and festivals can get a permanent Artist & Craftsman License.

Remember, if you sell online, you will need a Retail License as described above.

Check out our flowchart to see if you’re eligible for an Artist & Craftsman License.

How to apply:

MyDORWAY is the preferred way to apply online for an Artist & Craftsman License. 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.
You also have the option to apply by paper with the Tax Registration Application (SCDOR-111).

Admissions Tax License (no 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 Admissions 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:

MyDORWAY is the preferred way to apply online for an Admissions Tax License. Our Licensing page can help you with any questions you have about applying for this license.
You also have the option to apply by paper with the Application for License to Operate Place of Amusement (L-514).

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.)?

How do I verify a Retail License?

Filing and Paying Taxes

What are Sales & Use Tax and local taxes?

Promoters & Hosts: What you need 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 Licensing

Nonprofits & Churches

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 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:

Additional Resources

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
LICENSES
Retail License, Artist & Craftsman License, Admissions Tax License	You can apply online for the following licenses with the MyDORWAY Business Tax Application: Retail License ($50) Artist & Craftsman License ($20) Admissions Tax License (no fee) *You also have the option to apply for these licenses by paper with the Tax Registration Application (SCDOR-111)
Admissions Tax License	A place of amusement cannot charge an admission without an Admissions Tax License to operate. How to apply: We recommend applying for the Admissions Tax License online with the MyDORWAY Business Tax Application. You also have the option to apply by paper with the Application for License to Operate Place of Amusement (L-514).
Application for Special Event Beer, Wine, and/or Liquor (ABL-900)	Review eligibility requirements before printing and completing the ABL-900.
ABL Packet for Special Nonprofit Event License (ABL-909)	This license is only allowed for nonprofits registered and in good standing with the South Carolina Secretary of State. Review eligibility requirements before printing and completing the ABL-909.
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. You also have the option to apply by paper with the Application for Sales Tax Exemption under Code Section 12-36-2120(41), "Exempt Organizations" (ST-387).
SC State and Local Sales Tax Rate on Unprepared Food by Municipality	The ST-594 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.
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. You also have the option to file by paper with the Admissions Tax Return (L-511).
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.

Planning for your next event or festival

Bookmark this page for quick reference of the following topics:

Promoters and Hosts: Submitting your information to SCDOR

Special Events vs. Retail Events

Special Events

Examples of Special Events

Retail Events

Examples of Retail Events

Why do I need a Retail License?

What if I make sales without a Retail License?

How do I verify a Retail License?

Licenses

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

When do you need more than one Retail License?

Clothing Store Example:

Food Truck & Restaurant Example:

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

How do I verify a Retail License?

Filing and Paying Taxes

What are Sales & Use Tax and local taxes?

Tax Rates:

How to File and Pay:

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

How to File and Pay:

Food & Beverage

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

What qualifies a sale for the Unprepared Food Exemption?

Alcohol Licensing

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:

Additional Resources

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

Helpful links

Have questions? Send us an email.

Plannin​g for your next event or festival

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

​Promoters and Hosts​​: Submitting your information to SCDOR

​Special Events vs. Reta​il Events​​

Special Events

Examples of Special Events

Retail Events

Examples of Retail Events

​ Why do I need a Retail License?

What if I make sales without a Retail License?

How do I verify a Retail License?

​Licenses​​​​

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

​​​When do you need more than one Retail License?

Clothing Store Example:

Food Truck & Restaurant Example:

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

​​​How do I verify a Retail License?

​​Filing and Paying Taxes​​

What are Sales & Use Tax and local taxes?

Tax Rates:

How to File and Pay:

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

How to File and Pay:

​Food & Beverage

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

What qualifies a sale for the Unprepared Food Exemption?

Alcohol Licensing

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:

​Additional Resources​​​​​​​

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

Helpful links

Have questions? Send us an email.

Planning for your next event or festival

Bookmark this page for quick reference of the following topics:

Promoters and Hosts: Submitting your information to SCDOR

Special Events vs. Retail Events

Why do I need a Retail License?

Licenses

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

When do you need more than one Retail License?

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

How do I verify a Retail License?

Filing and Paying Taxes

Food & Beverage

Nonprofits & Churches

Additional Resources

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