It’s time to get ready for South Carolina’s annual Sales Tax Holiday weekend with a list of items that will be tax free from Friday, August 3, through Sunday, August 5.
During tax free weekend, a variety of back-to-school essentials are exempt from the state’s 6% Sales Tax and any applicable local taxes. Tax-free items range from clothing, accessories and shoes to school supplies, book bags, and computers. Shoppers will also find tax free items for the home and dorm room.
For more information about this year’s Sales Tax Holiday and for a detailed list of exempt and nonexempt items, go to the South Carolina Department of Revenue’s website at dor.sc.gov/TaxFreeWeekend.
What is exempt?
Broadly, exempt items include: clothing; clothing accessories including, but not limited to, hats, scarves, hosiery and handbags; footwear; school supplies including, but not limited to pens, pencils, paper, binders, notebooks, books, bookbags, lunchboxes and calculators; computers, printers and printer supplies and computer software; bedding, pillows, and bath towels. General lists of exempt and non-exempt items are separated by category, above, or a comprehensive list is available from the SCDOR Policy Section.
What is not exempt?
The exemption does not apply to: sales of jewelry, cosmetics, eyewear, wallets and watches; sales of furniture; a sale of an item placed on layaway or similar deferred payment and delivery plan; rental of clothing or footwear; a sale or lease of an item for use in a trade or business. General lists of exempt and non-exempt items are separated by category, above, or a comprehensive list is available from the SCDOR Policy Section.