Embarking on the journey to sell artistic creations and crafts at shows and festivals in South Carolina requires navigating specific regulatory waters, notably through the Retail License Application for Artists and Craftsmen, also known as Form 110. This form, a crucial element for artists and craftsmen, lays out the process for obtaining a retail license directly catering to their unique needs. It clearly stipulates that to qualify, applicants must be the creators or assemblers of the items they wish to sell, ensuring the products have a direct link to the artists' or craftsmen's personal input. The necessity for this form stems from the South Carolina Department of Revenue's mandate under Code Section 12-36-510(A)(2), which aims to regulate retail sales at art shows, craft shows, and festivals within the state. This specific license is distinguishable from permanent retail licenses by its flexibility to be used at various temporary events, though it's restricted to one event at a time. Additionally, the form requires detailed information from applicants, including business identification details, descriptions of the items being sold, and the legal structure of the business, among other particulars. Moreover, it enforces compliance with the Social Security Privacy Act by mandating that individuals provide their social security number for identification purposes. The one-time license tax of $20.00 underscores the form's role not just as an administrative hurdle but as a gateway to legally engage in retail activities at temporary locations, framing a structured pathway for artists and craftsmen to share their work within the vibrant South Carolina arts scene.
| Question | Answer |
|---|---|
| Form Name | Retail License Sc Form |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | retail license sc, artisan license, south carolina retail license form 110, south carolina state retail license |
1350
STATE OF SOUTH CAROLINA
DEPARTMENT OF REVENUE
RETAIL LICENSE APPLICATION FOR ARTISTS AND CRAFTSMEN
FORM 110
(Rev. 2/27/08)
8009
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TELEPHONE (803) |
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For Office Use |
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License Tax of $20.00 Required |
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PLEASE PRINT OR TYPE ALL INFORMATION |
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OWNER, PARTNERS OR CORPORATE NAME |
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2. TRADE NAME (DOING BUSINESS AS) |
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PHYSICAL LOCATION OF BUSINESS REQUIRED (No P.O. Box) |
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4. PHONE NUMBER |
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5. FEDERAL IDENTIFICATION NUMBER |
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STREET |
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7. PLEASE DESCRIBE THE ITEM(S) YOU WILL BE SELLING |
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THAT YOU HAVE CREATED OR ASSEMBLED. |
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6. |
MAILING ADDRESS (IF DIFFERENT) |
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IN CARE OF |
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STREET |
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8. |
LOCATION OF RECORDS |
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9. |
TYPE OF OWNERSHIP |
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SOLE PROPRIETOR |
LLC/LLP |
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(one owner) |
UNINCORPORATED ASSOCIATION; ENTER LEGAL NAME. |
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PARTNERSHIP |
SC CORPORATION DATE INC. |
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(two or more owners) |
FOREIGN CORPORATION (attach copy of articles or certificate of authority). |
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OTHER (EXPLAIN) |
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10. NAMES OF BUSINESS OWNER, PARTNERS OR OFFICERS:
SOCIAL SECURITY NUMBER |
NAME/TITLE |
ADDRESS |
IF PARTNER |
PERCENT OWNED |
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11.ANTICIPATED DATE OF FIRST SALE
12.IS YOUR BUSINESS SEASONAL? IF YES, LIST MONTHS ACTIVE
YES
NO
Social Security Privacy Act Disclosure
It is mandatory that you provide your social security number on this tax form, if you are an individual. 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
I/WE HEREBY CERTIFY THAT I/WE WILL BE SELLING AT ARTS AND CRAFTS SHOWS OR FESTIVALS ART OBJECTS AND/OR CRAFTS ITEMS THAT I/WE HAVE CREATED OR ASSEMBLED.
SIGNATURE OF OWNER, PARTNER OR CORPORATE OFFICER |
TITLE |
DATE |
80091028
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
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
RETURN TO: SOUTH CAROLINA DEPARTMENT OF REVENUE
REGISTRATION UNIT
COLUMBIA, SOUTH CAROLINA
80092026