Bill > H3372

This bill amends South Carolina's tax laws to provide an exemption for artists, craftsmen, and hobbyists who sell tangible personal property at local events. Specifically, the legislation allows these individuals to make up to four sales per calendar year at fairs, festivals, carnivals, or events lasting less than twelve consecutive days without being required to obtain a retail sales license or pay retail sales tax. The bill modifies two sections of the state tax code: Section 12-36-110, which defines retail sales, and Section 12-36-510, which outlines retail license requirements. The exemption does not apply to individuals who are regularly engaged in retail sales as a business. The new law will take effect upon the governor's approval and will first apply to events held after the subsequent December 31st, giving local artists and craftsmen more flexibility to sell their handmade goods at community events without additional administrative burdens.

Budget and Finance

https://www.scstatehouse.gov/billsearch.php?billnumbers=3372&session=126&summary=B