Advertisement

SC’s Tax-Free Weekend event set for early August

For 72 hours, the state will hold its Sales Tax Free Weekend from 12:01 a.m. on Aug. 6 through...
For 72 hours, the state will hold its Sales Tax Free Weekend from 12:01 a.m. on Aug. 6 through the night of Aug. 8.(Live 5/File)
Published: Jul. 20, 2021 at 11:50 AM EDT
Email This Link
Share on Pinterest
Share on LinkedIn

COLUMBIA, S.C. (WCSC) - South Carolina will help parents with back-to-school shopping in August with its annual sales tax holiday weekend.

For 72 hours, the state will hold its Sales Tax Free Weekend from 12:01 a.m. on Aug. 6 through the night of Aug. 8.

During the annual sales tax holiday, a variety of purchases 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, backpacks, and computers.

For 72 hours, the state will hold its Sales Tax Free Weekend from 12:01 a.m. on Aug. 6 through...
For 72 hours, the state will hold its Sales Tax Free Weekend from 12:01 a.m. on Aug. 6 through the night of Aug. 8.(Live 5/File)

The South Carolina Department of Revenue released a list of tax-exempt and non-exempt items.

Clothing

Examples of Exempt Items:

The tax holiday applies to purchases of new or used clothing and clothing accessories for use by any age and of any dollar amount.

  • Everyday
    • Belts & suspenders
    • Dresses & skirts
    • Leggings
    • Neckties & scarves
    • Pants, jeans & shorts
    • Shirts & blouses
    • Suits & blazers
    • Sweaters & sweatshirts
  • Outer Wear
    • Coats (all types)
    • Ear muffs
    • Gloves & mittens
    • Hats & caps
    • Rainwear & umbrellas
    • Vests
  • School Wear
    • Graduation caps & gowns
    • Gym suits
    • Uniforms (band, school & sports)
  • Sleepwear
  • Underwear
    • Bras, panties, slips, & T-shirts
    • Diapers (cloth & disposable)
    • Hosiery, socks & tights
    • Incontinent underwear
  • Sports/Exercise Wear
    • Exercise clothing
    • Gloves (batting & golf)
    • Hunting & ski clothing
    • Leotards
    • Swim wear & water apparel
  • Miscellaneous/Specialty
    • Belt buckles
    • Bibs
    • Choir robes
    • Costumes
    • Fabric for custom clothing
    • Formal wear
    • Hair accessories & wigs
    • Handkerchiefs
    • Maternity clothing
    • Pet coats & sweaters
    • Pocketbooks & purses
    • Scout uniforms
    • Work uniforms purchased by the employee

Examples of Taxable Items:

The tax holiday does not apply to clothing and accessories used in a trade or business or rented.

  • Clothing Placed on Layaway
  • Costume Rentals
  • Formal Wear Rentals
  • Safety Equipment (hard hats & ear protectors)
  • Uniforms Purchased by Employers for Employees
  • Sports Equipment
    • Helmets (bicycle & football)
    • Hockey & baseball mitts
    • Protective wear (masks, mouth guards, knee pads & swim goggles)
    • Life jackets
  • Miscellaneous/Specialty
    • Cosmetics
    • Eyewear (contacts & glasses)
    • Fitness tracking devices
    • Jewelry
    • Phone cases
    • Wallets & billfolds
    • Watchbands
    • Watches & smartwatches

Footwear

Examples of Exempt Items:

The tax holiday applies to purchases of new or used footwear for use by any age and of any dollar amount.

  • Everyday
    • Boots (cowboy & hunting)
    • Flip flops
    • Sandals
    • Shoes (all types)
    • Slippers
  • Sports/Exercise
    • Cleats
    • Dance shoes (ballet & tap)
    • Hiking shoes & boots
    • Sports shoes (golf & bicycle)
    • Ski boots
  • Miscellaneous/Specialty
    • Diabetic shoes
    • Orthopedic shoes
    • Rain boots & over shoes
    • Skates (ice & in-line)

Examples of Taxable Items:

The tax holiday does not apply to footwear used in a trade or business or rented.

  • Bowling Shoe Rentals
  • Shoes Placed on Layaway
  • Footwear Accessories
    • Shoe inserts
    • Shoe laces
  • Work/Safety Shoes Provided to Employees by the Employer

School supplies

Examples of Exempt Items:

The tax holiday applies to purchases of “school supplies” used in the classroom or at home for school assignments of any dollar amount, whether purchased or leased.

  • Art Supplies
  • Book Bags & Backpacks
  • Binders
  • Books
  • Calculators
  • Calendars
  • Compasses & Protractors
  • Computer Bags
  • Computer Supplies (earbuds, headphones, stylus & flash drives)
  • Crayons
  • Erasers
  • Folders
  • Glue & Glue Sticks
  • Highlighters
  • Index Cards
  • Lunchboxes
  • Markers
  • Music Instruments Used for School Assignments (including rentals)
  • Music Supplies (sheet music)
  • Notebooks
  • Paper (typing, graph, construction & poster board)
  • Pencil Sharpeners
  • Pencils & Pencil Cases
  • Pens
  • Rulers
  • Scissors
  • Stapler & Staples
  • Tape

Examples of Taxable Items:

  • Backpacks for camping
  • Batteries
  • Bicycles
  • Briefcases
  • Cleaning Supplies
  • Clocks
  • Dorm Supplies (housewares, refrigerator & toiletries)
  • Furniture (desks & bookcases)
  • Hand Sanitizers & Tissues
  • Office Supplies
  • Smartphones & Cell Phones
  • Stationery
  • Strollers & Car Seats
  • Toys

Computers, software, printers and printer supplies

Examples of exempt items:

The tax holiday applies to computers, computer software, printers, and printer supplies of any dollar amount, whether purchased or leased.

  • Computers & Computer Software
    • Computer supplies (monitor, keyboard, mouse, & speakers) when sold as a package with a central processing unit
    • Laptop, desktop, or tablet computer systems having a CPU
    • Warranty and service agreements
  • Printers & Printer Supplies
    • Cartridges
    • Printers
    • Printer Inks
    • Printer Papers
    • Toners

Examples of taxable items:

The tax holiday does not apply to items used in a trade or business.

  • Computer Supplies Sold Separately (mouse & keyboard) for Business Use (see “school supply” examples of exempt items)
  • Computers Used in a Business
  • E-readers
  • Music & Video Players
  • Phone Chargers
  • Replacement Parts
  • Scanners
  • Smartphones & Phones
  • Televisions
  • Video Game Consoles

Bed and bath supplies

Examples of exempt items:

The tax holiday applies to bed and bath supplies for use by any age and of any dollar amount.

  • Bath
    • Mats & rugs
    • Shower curtains & liners
    • Towels & wash cloths (bath, beach, kitchen & sport towels)
  • Bedding
    • Bed skirts
    • Bed spreads & comforters
    • Blankets & throws
    • Bumper pads & crib linens
    • Mattress pads & toppers
    • Pillows (all types)
    • Sheets & pillow cases

Examples of taxable items:

  • Bath (Miscellaneous)
    • Accessories (soap dish, towel holder, shower curtain rings & rod)
    • Cleaning supplies
    • Toiletries
    • Trashcans
  • Bed (Miscellaneous)
    • Dorm items (ironing boards, rugs, clothes racks, hangers, storage containers & lamps)
    • Furniture (bed frames, cribs & chairs)
    • Mattresses & box springs
    • Sleeping bags
    • Window treatments

Eligible items purchased from an online retailer are still tax-free during the 72-hour event, DOR officials say.

Since the annual sales tax holiday weekend began in 2000, shoppers have saved between $2 million and $3 million, the Department of Revenue says.

Copyright 2021 WCSC. All rights reserved.