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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

A​rtists, craftsmen, and hobbyists​ 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 craft shows and festivals. 

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

If you are selling your products at a craft show or festival more than four times each fiscal year, you must apply for an Artist & Craftsman License ($20 non-refundable fee). We recommend applying using the MyDORWAY Business Tax Application​.

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

If you are only selling at craft shows or festivals no more than four times each fiscal year, and the craft show or festival operates for only 11 consecutives days or less, you do not need an Artist & Craftsman ​License or Retail License.

Tax rates
  • 6% statewide Sales and Use Tax
  • Any applicable local taxes​
  ​The ​SCDOR's Events ​& Festivals​ Guide​ ​can help you prepare for li​censing and tax requirements before selling your goods at an upcoming craft show or festival​.​​​​

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

Seasonal filers​​

*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​​​?

​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!