responsible for the collection and payments of all sales
tax. If tax forms are available prior to the show, they
will be handed out at registration.
Special Events Sales - Retailers making sales at festivals or special events - which include promotional shows, trade shows, fairs or carnivals for which an admission fee is required and last less than 12 consecutive days - are not required to obtain a retail license. Instead, retailers are required to file a special event tax return (Form ST-388 and instructions) and a local tax form (ST-389) within five days for sales made at the event.
You may visit the Sales & Use Tax page on the web
site for the SC Department of Taxation to down load available
forms or verify the tax rates for the area. The current
tax rate, County and State combined, is 8% for County, City,
State. If you have any questions about the tax forms or South Carolina taxes, you may contact them directly at 803-898-5000 in Columbia, SC.