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South Carolina Department of Revenue
Sales Tax

P.O. Box 125
Columbia, SC 29214-0111

Phone: 803-898-5000

What is Arts/Crafts Tax?

Artists and crafters sell products (that they have created or assembled) at arts and crafts shows and festivals. They may obtain a permanent retail license from the SCDOR for $20. Artists/Crafters must charge and collect the 6% statewide sales and use tax along with any applicable counties 1% local sales tax. Generally, all retail sales are subject to sales tax.

How to File ST-3 State Sales and Use Tax Return:

 File online using MyDORWAY 


To file by paper, download, print and mail your ST-3 to the address listed on the form

Sales and Use Tax accounts are set up with a monthly filing frequency. Quarterly and annual filing frequencies must be approved by the SCDOR. The request must be submitted in writing.

Due Dates:

Monthly Filing Schedule

Period Ended​ Due Date
January 31 February 20
February 28March 20
March 31 April 20
April 30May 20
May 31June 20
June 30July 20
July 31 August 20
August 31September 20
September 30October 20
October 31November 20
November 30December 20
December 31January 20

 Quarterly Filing Schedule

Period Ended Due Date
March 31April 20
June 30July 20
September 30October 20
December 31January 20

 Annual Filing Schedule

Period Covered Due Date
December 31January 20