The S.C. Department of Revenue has introduced a new tax and licensing guide for vendors, promoters and hosts.
The Events & Festivals guide is a resource for participants in state and county fairs, trade shows, festivals and other events. It provides information on retail or special events licenses, registering for and filing taxes, and alcohol permits and licenses. The guide also includes information about admissions tax and who is required to collect it, as well as what products are subject to sales and use tax or eligible for a tax exemption.
Nonprofit organizations and churches, while exempt from sales and use tax, can also learn about any licensing and reporting obligations they still have, according to a news release from SCDNR. Other recommended guide users include event organizers and promoters, vendors, artists and craftsmen, restauranteurs, food truck operators, amusement park operators, and online merchants.
The guide includes video tutorials, tax-specific frequently asked questions and necessary forms, among other resources.