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What is the Arts and Crafts Tax?

Artists and crafters sell products (that they have created or assembled) at arts and crafts shows and festivals. 

  • Artists and Crafters will need to charge and collect the 6% statewide Sales and Use Tax, along with any applicable local taxes. Generally, all retail sales are subject to Sales Tax.
  • You can get a permanent Retail License online for $20 on MyDORWAY, or by paper using the Tax Registration Application (SCDOR-111).

How to File

 Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.

Due Dates

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.

Monthly Filing Schedule

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

 Quarterly Filing Schedule

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

 Annual Filing Schedule

Period Covered Due Date
December 31January 20