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It’s almost festival season in South Carolina... Information for vendors & event hosts
Planninig your next event or festival? We appreciate the hard work that goes into planning for events and festivals. To help you get ready for your next event, we’ve compiled the guidelines from South Carolina Department of Revenue for vendors, promoters and hosts.
Special Event vs. Retail Event
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South Carolina law divides festivals and events into these two categories. To know if you will need a Retail License, you must first determine if you are making sales at a Special Event or a Retail Event.
A Special Event is a promotional show, trade show, fair, festival, or carnival where an admissions fee is required for the public to enter the event. A Retail License is required if the event lasts for more than 11 consecutive days. Please note, this is separate from an ABL Special Events License.
Vendors making sales in South Carolina MORE THAN ONCE in a 24-month period (in the 12 months prior to the event or in the 12 months following the event) must have a valid South Carolina Retail License.
Vendors making sales at a Special Event in South Carolina ONLY ONCE in a 24-month period 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).
A Retail Event is a promotional show, trade show, fair, festival, or carnival where an admissions fee is not required for the public to enter the event. If you are operating at a retail event, you must have a valid South Carolina Retail License.
Retail License
A Retail License is required of every person who sells tangible personal property at retail in South Carolina. If your business has multiple locations, you will need a Retail License for each location of your business.
You will need a Retail License if:
• you are making sales in South Carolina MORE THAN ONCE in a 24-month period (not in the 12 months prior to the event or in the 12 months following the event) at a special event.
• you are making sales at a retail event.
• you have an online business with no physical storefront.
• you make retail sales at only one festival per year. You may indicate that you will be a seasonal filer for a specific month of the year.
• you sell taxable services.
You do not need a Retail License if you are only handing out promotional items and will NOT be making retail sales.
Admissions Tax License
Admissions Tax must be collected by all places of amusement when an admission fee has been charged.
• The tax is 5% of the paid admissions.
• If you operate a place of amusement, you must obtain an Admissions Tax License.
• There is no charge for the Admissions Tax license.
• You may also be required to obtain a Retail License.
Every person subject to the tax is required to complete and file an Admissions Tax Return.
The quickest, preferred way to apply for both of these licenses is through myDORWAY.dor.sc.gov.
