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Email: SalesTax@dor.sc.gov
Artists, craftsmen, and hobbyists must charge and collect the 6% statewide Sales and Use Tax, along with any applicable local taxes, for the products that they have created or assembled and plan to sell at craft shows and festivals.
You must apply for an Artist & Craftsman License ($20 non-refundable fee) if you are selling your products at a craft show or festival more than four times in a fiscal year.
You must apply for a Retail License ($50 non-refundable fee) if you plan to sell your products anywhere other than at craft shows and festivals - including online sales.
You do not need an Artist & Craftsman License or Retail License if you are selling only at craft shows or festivals no more than four times in a fiscal year, and the craft show or festival operates for only 11 consecutive days or less.
We recommend filing electronically on MyDORWAY.
