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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​ must 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)​

You must apply for an Artist & Craftsman License ($20 non-refundable fee) if you are selling your products at a craft show or festival more than four times in a fiscal year. 

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

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

​​ ​Events & Festivals Guide
​The ​SCDOR's Events ​& Festivals​ Guide​ ​can prepare you for li​censing and tax requirements before selling your goods at an upcoming craft show or festival​.​​​​

How to file and pay

We recommend filing electronically on MyDORWAY.​

​​​​​​​​​​​​​​​ ​​​​​Due dates

Seasonal filers​​

*You must request approval from the SCDOR to file quarterly or annually, and you must submit the request ​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!