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MAKING SALES EXCLUSIVELY AT FESTIVALS AND FAIRS? YOU MAY NO LONGER NEED A RETAIL LICENSE.
FOR IMMEDIATE RELEASE  -   
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​​​​​​​EDIT​ July 8, 2024
On July 3, 2024, Governor McMaster signed the state budget including Proviso 117.175, which made minor updates to the language and changed the proviso number of Proviso 117.186 referenced below.​
​​​Artists, craftsmen, and hobbyists who make sales at fairs, festivals, and carnivals no more than four times in a fiscal year no longer need to collect state Sales Tax or obtain a Retail License, according to Budget Proviso 117.186, passed during the most recent legislative session​

​​What you nee​d to know:

  • A​rtists, craftsmen, and hobbyists who make sales at festivals no more than four times in a fiscal year no longer need to collect Sales Tax or obtain a Retail License, according to a new state budget proviso.

  • You als​o do not need a Retail License if you sell your hobby creations at a yard sale, as long as your yard sales are no more than once every three months.

  • If you are required to obtain a Retail License, you may be eligible for an Artist & Craftsman License.



As we prepare for fair and festival season across the Palmetto State, a new state budget proviso will help some South Carolina festival craftsmen save tax dollars.

Artists, craftsmen, and hobbyists who make sales at fairs, festivals, and carnivals no more than four times in a fiscal year no longer need to collect state Sales Tax or obtain a Retail License, according to Budget Proviso 117.186, passed during the most recent legislative session.

This change does not apply to those who make sales at retail; they must still obtain a Retail License. Also, events must last for less than 12 consecutive days to count as a fair, festival, or carnival.

Budget provisos are temporary measures and last one year, though they can be reenacted.

If you're a hobbyist or craftsman, the South Carolina Department of Revenue (SCDOR) and the IRS have additional tips to help you determine your tax and licensing obligations:

You need a South Carolina Retail License if:

  • You sell tangible personal property at retail (including online) in South Carolina.
  • You sell items at a retail event at which no admissions fee is charged.
  • You make sales at more than four fairs, festivals, and carnivals in a fiscal year.

You do not need a South Carolina Retail License if:

  • You make sales at no more than four fairs, festivals, and carnivals in a fiscal year.
  • You sell your hobby creations at a yard sale, as long as you hold no more than one yard sale every three months.
  • You sell your items at a special event at which an admissions fee is charged, and you are not selling more than once every 24 months.

When determining your state and local tax and licensing obligations, keep the information in mind:

If you only sell your products at craft shows and festivals, you may be eligible for an Artist & Craftsman License, which costs less than a standard Retail License.

  • All Retail License holders in South Carolina must collect and remit Sales Tax.
  • How you operate your activity may impact whether it is considered a business or a hobby for Income Tax purposes. The IRS has more information to help you make that determination here.
  • You may also need to apply for a local business license. Find more information on that process on the South Carolina Business One Stop's website at scbos.sc.gov.


Learn more:

For more information on making sales at events and festivals in South Carolina, visit the SCDOR's Special Event Guide at dor.sc.gov/event-guide

Connect with the SCDOR on FacebookTwitter, YouTube, and subscribe to ReveNews for the latest updates, resources, and reminders.


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