Form St-393 - Application For Festival Exemption - Department Of Revenue (Page 2 of 2) in pdf

Form St-393 - Application For Festival Exemption - Department Of Revenue Page 2

APPLICABLE LAW

S.C. Code Section 12-36-2120(39) exempts:

The gross proceeds of concession sales at a festival by an organization devoted exclusively to public or charitable purposes if:

(a) the entire net proceeds are used for those purposes;

(b) in advance of the festival, the organizers provide on a form prescribed by the Department of Revenue information necessary to

insure compliances with this item.

For purposes of this item, a "festival" does not include a recognized state or county fair.

INSTRUCTIONS

Purpose:

This form is required of festival organizers (promoters) and organizations desiring to obtain an exemption from the sales

tax under S.C. Code Section 12-36-2120(39).

Organizers (Promoters):

1) Complete sections A and B (lines 1-7), of this form.

2) Attach a list of the organizations making sales at the festival.

Organizations:

1) Complete this form in its entirety (sections A - C).

2) Attach a copy of your IRS exemption letter, organization bylaws and charter, and most recent financial statement.

Social Security Privacy Act Disclosure

It is mandatory that you provide your Social Security Number on this tax form. 42 U.S.C 405(c)(2)(C)(i) permits a state to use an

individual's social security number as means of identification in administration of any tax. SC Regulation 117-201 mandates that any

person required to make a return to the SC Department of Revenue shall provide identifying numbers, as prescribed, for securing proper

identification. Your Social Security Number is used for identification purposes.

The Family Privacy Protection Act

Under the Family Privacy Protection Act, the collection of personal information from citizens by the Department of Revenue is limited to

the information necessary for the Department to fulfill its statutory duties. In most instances, once this information is collected by the

Department, it is protected by law from public disclosure. In those situations where public disclosure is not prohibited, the Family Privacy

Protection Act prevents such information from being used by third parties for commercial solicitation purposes.

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Form St-393 - Application For Festival Exemption - Department Of Revenue Page 2