Arts and Crafts

ARTS AND CRAFTS ×

Arts and Crafts

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Phone: 803-898-5000

Email: Salestax@dor.sc.gov

Arts and Crafts

Artists and craftsmen 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 MyDORWAY Business Tax Application

Learn more about Retail Licenses

How do I close a Business Tax account?

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

Monthly filing schedule

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

Quarterly filing schedule*

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

Annual filing schedule*

Period Covered	Due Date
December 31	January 20

*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 & Use 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-389 - Schedule for Local Taxes
ST-3 - State Sales & Use Tax Return

Need 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 licensing 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!

​​Arts and Crafts

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

​How do I close a Business Tax account?​​

​Do you need this expanding box too?​

How to file and pay

Monthly filing schedule

Quarterly filing schedule*

​Annual filing schedule*​

Arts and Crafts

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

How do I close a Business Tax account?

Do you need this expanding box too?

Annual filing schedule*