The South Carolina Department of Revenue annual tax-free weekend begins at 12:01 a.m. on the first Friday in August – August 2 – and ends at midnight the following Sunday – August 4.
Exempt from the sales and use tax are:
handbags
  • footwear
  • school supplies including, but not limited to, pens, pencils, paper, binders, notebooks, books, book bags, lunchboxes, and calculators
  • computers, printers and printer supplies, and computer software
  • bath wash clothes, blankets, bed spreads, bed linens, sheet sets, comforter sets, bath towels, shower curtains, bath rugs and mats, pillows, and pillow cases.
Not exempt are:
  • Jewelry
  • Cosmetics
  • Eyewear
  • Wallets
  • Watches
  • furniture
  • An item placed on layaway or similar deferred payment and  delivery plan however described
  • Rental of clothing or footwear
  • A sale or lease of an item for use in a trade or business.
Examples of exempt items  (Provided the item (1) is not used in a trade or business or (2) is not placed on layaway or similar deferred payment and delivery plan or (3) is not
clothing or footwear that is rented) include:
Adult diapers
Aerobic clothing
Antique clothing
Aprons
Athletic or sport uniforms or clothing (but not equipment such as mitts, helmets and pads)
Baby bibs
Baby clothes
Baby diapers (cloth or disposable)
Baby shoes
Bandanas
Barrettes
Bath mats
Bath rugs
Bath towels (all sizes, including beach towels)
Bath wash cloths
Bathing caps
Bathing suits
Bathing trunks
Beach capes and coats
Bed comforters and bed comforter sets
Bed duvets and covers
Bed linens, including baby bumper pads, canopies, baby crib padding, bed skirts, box
spring covers, dust ruffles, mattress pads, mattress toppers, pillow covers, and shams
(box springs, drapes, mattresses, table cloths, and window curtains and other window
treatments are taxable)
Bed pillow cases
Bed pillows (e.g. baby pillows, body pillows, husband pillows, throw pillows)
Bed sheets and bed sheet sets
Bed spreads
Belt buckles
Belts/suspenders
Blankets (e.g. afghan, baby, electric, and throw)
Blouses
Bobby pins
Bonnets
Boots (climbing, hiking, riding, ski, waders, fishing, cowboy)
Bow ties
Bras
Bridal gowns and veils (must be sold; rentals are taxable)
Capri pants
Caps
Coats, capes and wraps
Computer hardware service contracts sold in conjunction with computers
Computer software
Computer software service contracts sold in conjunction with computer software
Computer software service contracts when the true object of the contract is to obtain
computer software updates during the contract period
Computers
 (computer parts, such as computer monitors, keyboards and scanners, when
not sold in conjunction with a central processing unit (CPU) and accessories are taxable
The following are examples of devices that are not considered computers for purposes of the sales tax holiday exemption: (1) cell phones, smartphones or any other handheld devices that allow users to make telephone calls; (2) handheld devices that are primarily used to download and listen to music; (3) handheld devices that are primarily used to download and watch videos; and (4) devices that are primarily used to download and read books (e-books). However, portable devices that have computing and media functions,
allow users to access the Internet and have a multitude of software applications (or the capability to download a multitude of software applications) are considered computers for purposes of the sales tax holiday exemption, provided such devices do not allow users to make telephone calls.
Since sales tax is a "transaction tax," and since the law did not exempt computer parts (only computers), then the sale of a computer monitor, keyboard, or scanner by itself would not be exempt during the sales tax holiday. If a monitor, keyboard or scanner is purchased as part of a pack age which included the computer processing unit (CPU), then that is one transaction to purchase a computer and the sale of the packaged unit (CPU, monitor, keyboard, scanner) is exempt.
The sale of a digital music player, digital camera, cell phone or a smartphone, whether or not purchased in conjunction with a computer processing unit (CPU), is not exempt during the sales tax holiday.
Corset laces
Corsets
Costumes (must be sold; rentals are taxable)
Coveralls
Daily planners or organizers when used by school children as a school supply
Dress shields
Dresses
Earmuffs
Elastic ponytail holders
Fishing boots
Formal clothing (must be sold; rentals are taxable)
Furs
Galoshes
Garters/garter belts
Girdles
Gloves (batting, bicycle, dress, garden, golf, ski, tennis)
Gowns
Graduation caps and gowns (must be sold; rentals are taxable)
Gym suits
Hair bows
Hair clips
Hand muffs
Handbags
Handkerchiefs
Hats
Headbands
Hosiery
Hunting vests
Ice skates (rentals are taxable)
In-line skates (rentals are taxable)
Jackets
Jeans
Jogging suits
Jumpers
Leg warmers
Leotards and tights
Lingerie
Mittens
Nightgowns
Overshoes
Pajamas
Pants
Pantsuits
Pantyhose
Personal Digital Assistants or PDAs (PDAs are hand-held computers used as daily planners. Please note that the exemption does not apply to cell phones with a PDA, computer applications or similar components.)
Pillow cases
Pillows (all types)
Ponchos
Printer supplies (replaceable ink cartridges used in printers are exempt from tax as "printer supplies")
Printers (replacement parts are taxable)
Prom dress (must be sold; rentals are taxable)
Purses
Raincoats
Rainwear
Riding pants
Robes
Roller skates (provided the skates are permanently attached to the boots) (rentals are taxable)
Sandals
Scarves
School supplies including, but not limited to, pens, pencils, paper, binders, notebooks,
books, blue books, book bags, lunchboxes, musical instruments and calculators  (school office and janitorial supplies are taxable)
School uniforms
Scout uniforms
Shawls and wraps
Shirts
Shoes (ballet, baseball, bicycle, boat, boots, bowling (taxed if rented), cleated, cross
trainers, flip-flops, football, golf, jazz/dance, soccer, track, in-line skates, ice skates,
running, etc.) (rentals are taxable)
Shorts
Shoulder pads for dresses, jackets, etc. (but not athletic or sport protective pads)
Shower curtains and liners (shower curtain hooks and rings and shower curtain rods are
taxable)
Ski boots (snow) (rentals are taxable)
Ski masks
Ski suits (snow)
Skin diving suits
Skirts
Sleepwear
Slippers
Slips
Sneakers
Socks
Sport clothing and uniforms (but not equipment such as mitts, helmets, and pads)
Sport jacket
Stockings
Suits
Support hosiery
Suspenders
Sweat pants
Sweat shirts
Sweat suits
Sweatbands
Sweaters
Ties/neckwear
Tights
Towels of all types and sizes, including bath, beach, kitchen, and sport towels (paper
towels are taxable)
T-shirts
Tuxedo (must be sold; rentals are taxable)
Umbrellas
Underwear
Waders
Wet and dry suits
Note: Fabric, thread, yarn, buttons, snaps, hooks, zippers and like items which become a
physical component part of clothing or bed linens, blankets, comforters, and other exempt
items listed above are exempt from tax.
The following items are not exempt:
Any clothing or footwear that is rented
Any item (whether sold or leased) used in a trade or business
Any item placed on layaway or similar deferred payment and delivery plan
Backpacks for hiking and camping (bookbags for school are exempt)
Bathroom accessories or supplies (soap, shower curtain hooks and rings, shower curtain
rods, toothbrush holders, towel holders, tissue box covers, toilet paper, wastebaskets)
Box springs
Briefcases
Cameras
Cell phones
Change purse
Clocks (alarms clocks, wall clocks, etc.)
Clothing that is rented
Computer parts (such as computer monitors, keyboards and scanners when not sold in
conjunction with a central processing unit (CPU)) and accessories other than printers and
printer supplies (computers, computer software, printers, and printer supplies are exempt)
Cookware
Cosmetics
Costume rentals (rentals are taxable; must be sold to be exempt)
Daily planners or organizers (whether or not such include a calculator) when not
used by school children as a school supply
Digital cameras
Digital music players
Drapes
Employee uniforms
Eyewear
Footwear that is rented
Formal clothing that is rented
Furniture
Gift wrapping paper
Glasses
Goggles
Golf clubs
Greeting cards
Hardware (hand
tools, power tools, etc.)
Health food supplements
Helmets (sport, motorcycle, bicycle, etc.)
Hobby equipment, supplies and toys
Housewares
Jewelry
Key cases
Mattresses
Mitts (baseball fielder’s, hockey, etc.) (batting, bicycle, dress, garden, golf, ski, tennis,
work gloves are exempt)
Music players
Music tapes, records and compact discs
Paper products that are not school supplies (greeting cards, gift wrapping paper, etc.)
Paper towels
Personal flotation devices
Printer replacement parts (printers are exempt)
Protective masks and goggles (athletic, sport, or occupational)
Roller skates not permanently attached to the boot
Safety clothing for use in a trade or business
Safety glasses and goggles
Safety shoes for use in a trade or business
School office and janitorial supplies
Sewing accessories
Sheet stretchers
Shin guards and padding
Shoulder pads (football, hockey, etc.)
Shower curtain hooks and rings
Shower curtain rods
Sleeping bags
Smartphones
Sporting equipment (baseball mitts, golf clubs, helmets, hockey mitts, life jackets and
vests, masks, pads, swim fins, swimming masks and goggles)
Stereo equipment
Sunglasses
Table cloths
Table placemats and other table supplies (napkins, napkin holders)
Tissue box covers
Toilet paper
Toothbrush holders
Towel holders
Toys
Vitamins
Wallets
Wastebaskets
Watch bands
Watches
Wigs
Window curtains
Window treatments (curtains, drapes, shades, valances)
 
Questions should be directed to the Department of Revenue at (803) 898-5788 or e-mail the Department at salestax@sctax.org.
.
 
" />

Tax-exempt weekend helps back-to-school shoppers

  • Thursday, August 1, 2013

 
The South Carolina Department of Revenue annual tax-free weekend begins at 12:01 a.m. on the first Friday in August – August 2 – and ends at midnight the following Sunday – August 4.
Exempt from the sales and use tax are:
clothingclothing accessories in including, but not limited to, hats, scarves, hosiery, andhandbags
footwearschool supplies including, but not limited to, pens, pencils, paper, binders, notebooks, books, book bags, lunchboxes, and calculatorscomputers, printers and printer supplies, and computer softwarebath wash clothes, blankets, bed spreads, bed linens, sheet sets, comforter sets, bath towels, shower curtains, bath rugs and mats, pillows, and pillow cases.Not exempt are:
JewelryCosmeticsEyewearWalletsWatchesfurnitureAn item placed on layaway or similar deferred payment and  delivery plan however describedRental of clothing or footwearA sale or lease of an item for use in a trade or business.Examples of exempt items  (Provided the item (1) is not used in a trade or business or (2) is not placed on layaway or similar deferred payment and delivery plan or (3) is not
clothing or footwear that is rented) include:
Adult diapers
Aerobic clothing
Antique clothing
Aprons
Athletic or sport uniforms or clothing (but not equipment such as mitts, helmets and pads)
Baby bibs
Baby clothes
Baby diapers (cloth or disposable)
Baby shoes
Bandanas
Barrettes
Bath mats
Bath rugs
Bath towels (all sizes, including beach towels)
Bath wash cloths
Bathing caps
Bathing suits
Bathing trunks
Beach capes and coats
Bed comforters and bed comforter sets
Bed duvets and covers
Bed linens, including baby bumper pads, canopies, baby crib padding, bed skirts, box
spring covers, dust ruffles, mattress pads, mattress toppers, pillow covers, and shams
(box springs, drapes, mattresses, table cloths, and window curtains and other window
treatments are taxable)
Bed pillow cases
Bed pillows (e.g. baby pillows, body pillows, husband pillows, throw pillows)
Bed sheets and bed sheet sets
Bed spreads
Belt buckles
Belts/suspenders
Blankets (e.g. afghan, baby, electric, and throw)
Blouses
Bobby pins
Bonnets
Boots (climbing, hiking, riding, ski, waders, fishing, cowboy)
Bow ties
Bras
Bridal gowns and veils (must be sold; rentals are taxable)
Capri pants
Caps
Coats, capes and wraps
Computer hardware service contracts sold in conjunction with computers
Computer software
Computer software service contracts sold in conjunction with computer software
Computer software service contracts when the true object of the contract is to obtain
computer software updates during the contract period
Computers
 (computer parts, such as computer monitors, keyboards and scanners, when
not sold in conjunction with a central processing unit (CPU) and accessories are taxable
The following are examples of devices that are not considered computers for purposes of the sales tax holiday exemption: (1) cell phones, smartphones or any other handheld devices that allow users to make telephone calls; (2) handheld devices that are primarily used to download and listen to music; (3) handheld devices that are primarily used to download and watch videos; and (4) devices that are primarily used to download and read books (e-books). However, portable devices that have computing and media functions,
allow users to access the Internet and have a multitude of software applications (or the capability to download a multitude of software applications) are considered computers for purposes of the sales tax holiday exemption, provided such devices do not allow users to make telephone calls.
Since sales tax is a "transaction tax," and since the law did not exempt computer parts (only computers), then the sale of a computer monitor, keyboard, or scanner by itself would not be exempt during the sales tax holiday. If a monitor, keyboard or scanner is purchased as part of a pack age which included the computer processing unit (CPU), then that is one transaction to purchase a computer and the sale of the packaged unit (CPU, monitor, keyboard, scanner) is exempt.
The sale of a digital music player, digital camera, cell phone or a smartphone, whether or not purchased in conjunction with a computer processing unit (CPU), is not exempt during the sales tax holiday.
Corset laces
Corsets
Costumes (must be sold; rentals are taxable)
Coveralls
Daily planners or organizers when used by school children as a school supply
Dress shields
Dresses
Earmuffs
Elastic ponytail holders
Fishing boots
Formal clothing (must be sold; rentals are taxable)
Furs
Galoshes
Garters/garter belts
Girdles
Gloves (batting, bicycle, dress, garden, golf, ski, tennis)
Gowns
Graduation caps and gowns (must be sold; rentals are taxable)
Gym suits
Hair bows
Hair clips
Hand muffs
Handbags
Handkerchiefs
Hats
Headbands
Hosiery
Hunting vests
Ice skates (rentals are taxable)
In-line skates (rentals are taxable)
Jackets
Jeans
Jogging suits
Jumpers
Leg warmers
Leotards and tights
Lingerie
Mittens
Nightgowns
Overshoes
Pajamas
Pants
Pantsuits
Pantyhose
Personal Digital Assistants or PDAs (PDAs are hand-held computers used as daily planners. Please note that the exemption does not apply to cell phones with a PDA, computer applications or similar components.)
Pillow cases
Pillows (all types)
Ponchos
Printer supplies (replaceable ink cartridges used in printers are exempt from tax as "printer supplies")
Printers (replacement parts are taxable)
Prom dress (must be sold; rentals are taxable)
Purses
Raincoats
Rainwear
Riding pants
Robes
Roller skates (provided the skates are permanently attached to the boots) (rentals are taxable)
Sandals
Scarves
School supplies including, but not limited to, pens, pencils, paper, binders, notebooks,
books, blue books, book bags, lunchboxes, musical instruments and calculators  (school office and janitorial supplies are taxable)
School uniforms
Scout uniforms
Shawls and wraps
Shirts
Shoes (ballet, baseball, bicycle, boat, boots, bowling (taxed if rented), cleated, cross
trainers, flip-flops, football, golf, jazz/dance, soccer, track, in-line skates, ice skates,
running, etc.) (rentals are taxable)
Shorts
Shoulder pads for dresses, jackets, etc. (but not athletic or sport protective pads)
Shower curtains and liners (shower curtain hooks and rings and shower curtain rods are
taxable)
Ski boots (snow) (rentals are taxable)
Ski masks
Ski suits (snow)
Skin diving suits
Skirts
Sleepwear
Slippers
Slips
Sneakers
Socks
Sport clothing and uniforms (but not equipment such as mitts, helmets, and pads)
Sport jacket
Stockings
Suits
Support hosiery
Suspenders
Sweat pants
Sweat shirts
Sweat suits
Sweatbands
Sweaters
Ties/neckwear
Tights
Towels of all types and sizes, including bath, beach, kitchen, and sport towels (paper
towels are taxable)
T-shirts
Tuxedo (must be sold; rentals are taxable)
Umbrellas
Underwear
Waders
Wet and dry suits
Note: Fabric, thread, yarn, buttons, snaps, hooks, zippers and like items which become a
physical component part of clothing or bed linens, blankets, comforters, and other exempt
items listed above are exempt from tax.
The following items are not exempt:
Any clothing or footwear that is rented
Any item (whether sold or leased) used in a trade or business
Any item placed on layaway or similar deferred payment and delivery plan
Backpacks for hiking and camping (bookbags for school are exempt)
Bathroom accessories or supplies (soap, shower curtain hooks and rings, shower curtain
rods, toothbrush holders, towel holders, tissue box covers, toilet paper, wastebaskets)
Box springs
Briefcases
Cameras
Cell phones
Change purse
Clocks (alarms clocks, wall clocks, etc.)
Clothing that is rented
Computer parts (such as computer monitors, keyboards and scanners when not sold in
conjunction with a central processing unit (CPU)) and accessories other than printers and
printer supplies (computers, computer software, printers, and printer supplies are exempt)
Cookware
Cosmetics
Costume rentals (rentals are taxable; must be sold to be exempt)
Daily planners or organizers (whether or not such include a calculator) when not
used by school children as a school supply
Digital cameras
Digital music players
Drapes
Employee uniforms
Eyewear
Footwear that is rented
Formal clothing that is rented
Furniture
Gift wrapping paper
Glasses
Goggles
Golf clubs
Greeting cards
Hardware (hand
tools, power tools, etc.)
Health food supplements
Helmets (sport, motorcycle, bicycle, etc.)
Hobby equipment, supplies and toys
Housewares
Jewelry
Key cases
Mattresses
Mitts (baseball fielder’s, hockey, etc.) (batting, bicycle, dress, garden, golf, ski, tennis,
work gloves are exempt)
Music players
Music tapes, records and compact discs
Paper products that are not school supplies (greeting cards, gift wrapping paper, etc.)
Paper towels
Personal flotation devices
Printer replacement parts (printers are exempt)
Protective masks and goggles (athletic, sport, or occupational)
Roller skates not permanently attached to the boot
Safety clothing for use in a trade or business
Safety glasses and goggles
Safety shoes for use in a trade or business
School office and janitorial supplies
Sewing accessories
Sheet stretchers
Shin guards and padding
Shoulder pads (football, hockey, etc.)
Shower curtain hooks and rings
Shower curtain rods
Sleeping bags
Smartphones
Sporting equipment (baseball mitts, golf clubs, helmets, hockey mitts, life jackets and
vests, masks, pads, swim fins, swimming masks and goggles)
Stereo equipment
Sunglasses
Table cloths
Table placemats and other table supplies (napkins, napkin holders)
Tissue box covers
Toilet paper
Toothbrush holders
Towel holders
Toys
Vitamins
Wallets
Wastebaskets
Watch bands
Watches
Wigs
Window curtains
Window treatments (curtains, drapes, shades, valances)
 
Questions should be directed to the Department of Revenue at (803) 898-5788 or e-mail the Department at salestax@sctax.org.
.
 

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