CraftShow Events

Sales Tax for Craft Show Vendors in South Carolina

Last researched September 14, 2026 Sources: South Carolina Department of Revenue (SCDOR) High confidence

Short answer

Craft vendors selling their own work at shows more than four times a fiscal year need a $20 Artist & Craftsman License; selling anywhere else (including online) requires a $50 Retail License [1]. The state rate is 6% plus local taxes [1]. One-time vendors at an admission-charging special event can file a Special Event Return instead [1][4]. Promoters should send SCDOR their vendor list [1].

Registration
Artist & Craftsman License ($20); Retail License ($50) if selling elsewhere; Special Event Return (FC-1) for one-time vendors at admission-charging events
Cost
$20 Artist & Craftsman License; $50 Retail License (non-refundable)
State base rate
6% As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://dor.sc.gov/tax-education/guides-flyers/events-festivals

Who needs to register

  • Frequent craft show sellers who sell their own creations at shows "more than four times in a fiscal year" [1] "will need the Artist & Craftsman License" [1].
  • Selling elsewhere triggers a Retail License: "If you sell your products anywhere other than at craft shows, events, or festivals, including online sales, you will need a Retail License ($50)" [1].
  • Retail (free-admission) events: "If you are operating at a retail event, you must have a valid South Carolina Retail License." [1]
  • Repeat event vendors: vendors "making sales in South Carolina MORE THAN ONCE in a 24-month period" at events "must have a valid South Carolina Retail License" [1].
  • Possible small-seller relief: "You may not need either license if you are selling only at craft shows or festivals four times or less in a fiscal year" [2].
  • That relief is limited to short events: "the craft show or festival operates for only 11 consecutive days or less" [2].
  • Statute for artists and craftsmen: "shall obtain a retail license and pay a license tax of twenty dollars at the time of application" [4].
  • Transient sellers: "Every retailer operating a transient or temporary business within this State shall obtain a retail license" [4].

The permit or registration

  • Artist & Craftsman License cost: "Artist & Craftsman License ($20 non-refundable fee)" [1].
  • Retail License cost: "Retail License ($50 non-refundable fee)" [1].
  • Licenses do not expire: "These licenses do not expire, but you must update your license if your business location changes." [5]
  • One location at a time: "This license may be used only for one location at a time." [4]
  • Apply online: "Apply online with MyDORWAY." [1]
  • Per-event alternative (special events only): one-time vendors "do not need a Retail License but do need to complete and submit the Special Event Return (FC-1) AND Special Event Affidavit (FS-152)" [1].
  • A special event requires paid admission: "where an admissions fee is required for the public to enter the event" [1].
  • Statutory duration limit: "the event must be operated for a period of less than twelve consecutive days" [4].
  • Penalty: "Making sales without a valid South Carolina Retail License could result in fines up to $500 for each occurrence." [1]

Collecting and filing

  • Rate: "The statewide Sales & Use Tax rate is 6%." [1]
  • Local taxes: "Counties may impose additional local taxes if voters in that county approve the tax." [1]
  • Paper filing forms: "use the State Sales & Use Tax Return (ST-3) and the Schedule for Local Taxes (ST-389)" [1].
  • Special event return deadline: it "must be filed with the department together with the tax due within five days of the completion of the special event" [4].
  • Seasonal filing option: "You may indicate that you will be a seasonal filer for a specific month of the year." [1]
  • Seasonal filers: "Seasonal filers should refer to the monthly filing schedule to know when to file returns for the months they had sales." [2]
  • Electronic filing threshold: "Taxpayers whose Arts & Crafts liability is $15,000 or more in a filing period must file and pay all Arts & Crafts taxes electronically." [2]
  • Craft licensees do not use the special event return: "Artists, craftsmen, and transient retailers already licensed by the Commission" under the craft or transient license "should not use the special event return." [3]

Organizer / promoter obligations

  • SCDOR asks promoters to email event details: "Please e-mail Reagan.McDougald@dor.sc.gov with the following information about your event:" [1]
  • That includes the vendor list: "A list of vendors who will be participating in your event, including:" [1] along with "SC Retail License Number (if provided by the vendor)" [1].
  • Admission charges: "you need to apply for an Admissions Tax License in order to collect Admissions Tax" [1].
  • Admissions tax rate: "The tax is 5% of the paid admissions." [1]
  • License cost: "There is no charge for the Admissions Tax license." [1]

Food and other special cases

  • Event food is generally taxable: "if you sell food or beverages intended for immediate consumption at the event, you need to collect tax." [1]
  • Take-home unprepared food: "Most unprepared food, that is intended to be eaten after the customer gets home, is exempt from the state Sales Tax" [1].
  • Direct-sales consultants: "The sales and taxes collected on those products are reported through the company's Retail License." [1]
  • Promotional-only exhibitors: "You do not need a Retail License if you are only handing out promotional items and will NOT be making retail sales." [1]
  • Alcohol at events requires a separate ABL permit: "If you plan to serve or sell alcohol at an event or festival, you'll need one of the following permits:" [1]
  • Qualifying charitable concession sales: a retail license is not required of "organizations conducting concession sales at festivals if the gross proceeds of the sales are exempt from sales tax" [4].

Sources

  1. SCDOR, Events & Festivals guide — https://dor.sc.gov/tax-education/guides-flyers/events-festivals — license types and fees, special vs retail events, 6% rate, filing forms, promoter information request, admissions tax, food, alcohol.
  2. SCDOR, Arts & Crafts (Sales & Use Tax index) — https://dor.sc.gov/sales-use-tax-index/arts-crafts — four-times/11-day guidance, electronic filing threshold, seasonal filers.
  3. SC Revenue Procedure #91-1, Retail Licenses and Special Events Returns — https://dor.sc.gov/sales-use-tax-retail-licenses-and-special-events-returns — craft licensees may not use special event returns.
  4. S.C. Code Title 12, Chapter 36 (SC Legislature) — https://www.scstatehouse.gov/code/t12c036.php — Section 12-36-510 license requirements, $20 craftsman license tax, special event return deadline and definition, concession exemption.
  5. SCDOR, Licensing (Retail License) — https://dor.sc.gov/businesses/apply-business-tax-account/licensing-retail-license — licenses do not expire.

What we could not confirm

  • Confidence: high. SCDOR publishes a dedicated Events & Festivals guide and an Arts & Crafts page, consistent with S.C. Code 12-36-510.
  • Note for editors: the SCDOR pages contain invisible zero-width characters inside some words (e.g., non-refundable); browser find may need a shorter search string.
  • Gap: the four-times-per-fiscal-year / 11-day relief is stated by SCDOR with hedged wording (may not need a license); its statutory or regulatory basis was not located in Chapter 36 during this review. Vendors near that threshold should confirm with SCDOR.
  • Conflict: the Events & Festivals page describes the 24-month look-back as the 12 months before or after the event in one place, but inserts the word "not" in the same parenthetical elsewhere; Revenue Procedure 91-1 supports the look-back reading.
  • Date-sensitive: the 6% rate is from an undated SCDOR page (checked 2026-09-14); the statute imposes a 5% base plus an additional 1% (Section 12-36-1110). Local rates vary by county.
  • Revenue Procedure 91-1 dates from 1991 and refers to the former Tax Commission; it is cited only where consistent with current SCDOR pages.
  • Not researched: how SCDOR representatives distribute or collect FC-1/FS-152 forms on site beyond the email contact on source 1.