With South Carolina’s fair and festival season kicking into high gear this month, the South Carolina Department of Revenue (SCDOR) has introduced a new resource to help vendors, promoters, and hosts stay on top of their tax and licensing obligations. Head to dor.sc.gov/event-guide for help getting ready for your next event.
The SCDOR’s new Events & Festivals guide is a resource for people who participate in state and county fairs, trade shows, street festivals, block parties, and other events. Whether you take part in events annually, seasonally, weekly, or sporadically, bookmark dor.sc.gov/event-guide to make sure you stay in compliance with your tax and licensing requirements.
The new Events & Festivals guide is a one-stop shop for information on:
- Licenses & Registrations: Will help you figure out if you need a Retail License or a different special event license, determine how many licenses you need, then provide information to help you register and pay.
- Taxes: Learn how to register for, file, and pay Sales Tax and applicable local taxes. Plus, learn more about Admissions Tax and who is required to collect it.
- Food & Beverage: We’ll help farmers, restaurant owners, and other food preparers determine if their products are subject to Sales & Use Tax or are eligible for the Unprepared Food Exemption.
- Alcohol: If you plan to sell or serve alcohol at your event, take a look to see which special permits and licenses you’ll need.
- Nonprofits & Churches: Churches and other nonprofit organizations are exempt from Sales & Use Tax but may still have licensing and reporting obligations.
The Events & Festivals guide also features links to the SCDOR’s full suite of self-service options and resources, including:
- Video tutorials
- MyDORWAY – the SCDOR’s recommended way to register your business and manage your South Carolina tax accounts
- Tax-specific FAQs
- Necessary forms
- SC Code Sections
The following business owners should bookmark the new Events & Festivals guide and check back often:
- Event organizers and promoters
- Vendors
- Artists and craftsmen
- Restaurateurs
- Food truck operators
- Church and nonprofit organization leaders
- Amusement park operators Online sellers
- Anyone who intends to sell goods or services at a special event
Most importantly, check out the SCDOR’s new Events & Festivals guide before your event to make sure you have your tax and licensing responsibilities squared away ahead of time.