H 3372

South Carolina General Assembly
126th Session, 2025-2026
Bill 3372
Indicates Matter Stricken
Indicates New Matter
(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)
A bill
TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING
SECTION 12-36-110, RELATING TO THE DEFINITION OF RETAIL SALES, SO AS TO EXCLUDE
TANGIBLE PERSONAL PROPERTY SOLD BY CERTAIN ARTISTS AND CRAFTSMEN MAKING LIMITED
SALES AT CERTAIN FESTIVALS; AND BY AMENDING SECTION 12-36-510, RELATING TO THE
REQUIREMENTS FOR A RETAIL LICENSE, SO AS TO REMOVE THE REQUIREMENT THAT SUCH
ARTISTS AND CRAFTSMEN OBTAIN A RETAIL LICENSE.
Be it enacted by the
General Assembly of the State of South Carolina:
SECTION 1.  Section 12-36-110 of the S.C. Code is amended by
adding:
    (3) The terms do not include sales of
tangible personal property when the property is sold by a person, including,
but not limited to, an artist, craftsman, or hobbyist, making sales not more
than four times in a calendar year at a fair, festival, carnival, or event that
operates for a period of less than twelve consecutive days.
    This item does not
apply to persons who are engaged in the business of making retail sale for
which they are required to obtain a retail license.
SECTION 2.  Section 12-36-510(B) of the S.C. Code is amended by
adding:
    (5) persons, including, but not
limited to, artists, craftsmen, and hobbyists, making sales not more than four
times in a calendar year at a fair, festival, carnival, or event that operates
for a period of less than twelve consecutive days.  If the person makes such
sales more than four times in a calendar year, the provisions of subsection
(A)(2) apply.
    This item does not
apply to persons who are engaged in the business of making retail sale for
which they are required to obtain a retail license.
SECTION 3.  This act takes effect upon approval
by the Governor, and first applies to events held after the first December
thirty-first thereafter.
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This web page was last updated on December 06, 2024 at 11:52 AM