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

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.

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