Form 110 - Retail License Application For Artists And Craftsmen

Form 110 - Retail License Application For Artists And Craftsmen - 2008 Page 2

INFORMATION

Artists and craftsmen intending to sell products they create or assemble at art shows, craft shows and festivals within this

State must obtain a retail license under Code Section 12-36-510(A)(2). This license is valid for any such shows or

festivals held in South Carolina; however, it may be only used for one show or festival at a time. In order to qualify for the

retail license issued to artists and craftsmen, three conditions must be met. The statute requires:

1. The person making the retail sales must be an artist or craftsman.

2. The products for sale must have been created or assembled by the artist or craftsman selling them, and

3. Such products must be sold only at arts or crafts shows or at festivals held in South Carolina.

Artists and craftsmen who also sell their products at a permanent location, whether or not in addition to sales made at

shows or festivals, must obtain a permanent retail license for that location in accordance with Code Section

12-36-510(A)(1). The artists and craftsmen license authorized by Code Section 12-36-510(A)(2) is only valid for sales at

art shows, craft shows and festivals and therefore is not valid for any permanent, fixed locations.

RETURN TO: SOUTH CAROLINA DEPARTMENT OF REVENUE

REGISTRATION UNIT

COLUMBIA, SOUTH CAROLINA 29214-0140

80092026

Form 110 - Retail License Application For Artists And Craftsmen - 2008 Page 2