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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.

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​​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 ​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

You may use any of the following methods to file and pay your taxes. 

Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically. We recommend using our free tax portal, MyDORWAY​.

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


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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

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File by paper with the ST-3 State Sales & Use Tax Return

Complete the ST-3 and mail it to the address printed on the form. Failure to mail the form to the correct address may cause delays in processing.​


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​​Not sure which license you need?​

Click o​n our flowchart to see if you will need the Artist & Craftsman License ($20) or the Retail License ($50).​

​​ Planning to sell at an event or festival?​

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.​​

Free workshops and seminars

Our virtual Sales & Use Tax Seminars and Sales Tax Workshops are​ free to the public. Participate online and ask SCDOR's subject matter experts questions from your own home or office. ​ Register now >