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
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.