Question – I am planning to start a business on the side that I set up at various events and festivals to sell crafts. 

Our Answer – Generally, all retail sales in South Carolina are subject to sales tax, and sales of art are no exception. 

Artists and crafters who are selling products will need to apply for a sales tax license with the South Carolina Department of Revenue.  Sales tax will be charged to the customer for a percentage of the total selling price of the item.  If you will be occasionally setting up at shows, festivals, etc. a permanent retail license is available at a reduced rate from the regular sales tax license.  

Learn more about registering for a sales tax license in South Carolina.