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​​​​​​​BEGINNING OCTOBER 1, 2022: Paper forms will no longer be accepted
You will be required to electronically file and pay your returns after October 1, 2022​​. Read our latest article for more informatio​n and see other Accommodations Tax tips.


​​Arts and Crafts

Artists and craftsme​n will need to 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 event shows and festivals. 

Artist & Craftsman License ($20) vs. Retail License ($50)​

If you are selling your products at an event show or festival, you must apply for an Artist & Craftsman License ($20 non-refundable fee).

If you plan to sell your products anywhere other than event shows and festivals, including online, you must apply for a Retail License ($50 non-refundable fee)​.

Apply for your license with the ​My​DORWAY Business Tax Application

 Learn more about Retail Licenses​

Tax rates
  • 6% statewide Sales and Use Tax
  • Any applicable local taxes​

How to file and pay

Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.​ We recommend filing electronically on MyDORWAY​ no matter how much your tax liability may be.​

​​​​​​​​​​​​​​​ ​​​​​Due dates
*You must request approval from the SCDOR to file quarterly or annually, and the request must be submitted in writing.

File and pay on MyDORWAY
MyDORWAY​ is the preferred way to securely file taxes and make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal). 

 Need a MyDORWAY account?​ Sign up
 Have questions? See MyDORWAY help

Paper​ ​forms
​File a Schedule of Local Taxes (ST-389) with your State Sales & Us​e Tax Return (ST-3)​, and mail the completed forms to the address printed on the ST-3. Failure to mail the forms to the correct address may cause delays in processing.
  • ST-3​89 - Schedule for Local Taxes
  • ST-3 - State Sales & Use Tax Return​

​Nee​​d more help​​​?

Check out our helpful chart If you still aren't sure if you need a Retail License or Artist & Craftsman License.
​See how the ​SCDOR's Events ​& Festivals​ Guide​ ​can help you prepare for li​censing and tax requirements before selling your goods at an upcoming event.​​​​
​Our FREE virtual Sales & Use Tax Seminars and Sales Tax Workshops are​ open to the public. Participate online and ask SCDOR's subject matter experts questions from your own home or office.​ See class dates ​and register now >​​​
​​​​​Our YouTube channel​ has videos to show you how to file and pay Sales Tax on MyDORWAY​​​ ​... and much more!