Exempts certain artists and craftsmen from needing a retail license for limited sales at fairs and festivals.

The bill amends the South Carolina Code to exclude sales of tangible personal property by artists, craftsmen, and hobbyists from the definition of retail sales if they sell at a fair, festival, carnival, or event that lasts less than twelve consecutive days and do so no more than four times a year. This exemption does not apply to those who are already required to obtain a retail license. The bill also removes the requirement for such artists and craftsmen to obtain a retail license. This change takes effect upon approval by the Governor.

Exempts certain artists and craftsmen from needing a retail license for limited sales at fairs and festivals.

The bill amends the South Carolina Code to exclude sales of tangible personal property by artists, craftsmen, and hobbyists from the definition of retail sales if they sell at a fair, festival, carnival, or event that lasts less than twelve consecutive days and do so no more than four times a year. This exemption does not apply to those who are already required to obtain a retail license. The bill also removes the requirement for such artists and craftsmen to obtain a retail license. This change takes effect upon approval by the Governor.