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Exhibitors are 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 and a local tax form within five days for sales made at the event.
There is an actual difference between the two licenses. If the vendor needs a retail license it will be $50. If the vendor needs an arts and crafters license it will be $20 (listed on the actual license registration form). The majority of exhibitors will require the $20 license, but if they sell anything else in addition to something they hand make, such as accessories etc., then they may be required to get the $50 license. The Department of Revenue will have people who will attend the show and assist any vendors who still need a license to help determine which license is needed. Click here for the forms.
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.
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