Sunday business calendar, July 29

Associations/clubs

July 29, 2012 

  • You will pay taxes on these items

    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)
  • You will not pay taxes on the following

    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
    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, bookbags, lunchboxes, musical instruments
    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.

BUSINESS ASSOCIATION OF COLUMBIA: 7:30 a.m. Tuesdays, Summit Club, 1301 Gervais St.; Pam Crane, (803) 518-0128; columbiabusiness.blogspot.com

BUSINESS DEVELOPMENT CLUB: Gateway Downtown: 6:45 a.m. Tuesdays, Summit Club, 1301 Gervais St.; Vista Downtown: 6:45 a.m. Thursdays, Palmetto Club, 1301 Gervais St. scbdc.com

BUSINESS NETWORK INTERNATIONAL: Capital City: 7 a.m. Thursdays, Clarion Hotel, 1615 Gervais St. Sam Cassell, (803) 309-8475; Elite Professional: 11:30 a.m. Thursdays, Marinoni’s, 7001 St. Andrews Road, Irmo. Debby Nalbone, (803) 261-8771; Midlands: Noon Wednesdays, Brookland Baptist Church Conference Center, 1066 Sunset Blvd., West Columbia. Dave Heffron, (803) 673-0214; Our Net Works: 7:30 a.m. Wednesdays, Café Chartier, 711 E. Main St., Lexington. Gary Blight, (803) 957-3023; Referral Resource Group: Noon Thursdays, Holiday Inn Express, 131 Innkeeper Drive, Lexington. Adam Phelps (803) 941-3650; and St. Andrews: 7:15 a.m. Tuesdays, Lizard’s Thicket, 7569 St. Andrews Road, Irmo. Adam Phelps, (803) 941-3650.

BUSINESS REFERRAL GROUP: 7 a.m. Wednesdays, LePeep restaurant in the Village at Sandhill, Clemson Road at North Springs Road in Northeast Richland. (803) 730-3738.

LEXINGTON BUSINESS ASSOCIATION: Noon Tuesdays, Flight Deck, 109 Old Chapin Road; Darcy Templeton, (803) 957-1243

LEXINGTON COUNTY LEADS GROUP: 11:45 a.m. Tuesdays, Flight Deck, 109 Old Chapin Road; Jeff Howle, (803) 678-8121, jeffhowleinsurance @gmail.com.

MIDLANDS LEAD EXCHANGE GROUP: 12:30-1:30 p.m. Wednesdays, Panera Bread, Harbison; Todd Smith, (803) 561-9003

NORTHEAST BUSINESS NETWORK: 7 a.m. Thursdays, Lizard’s Thicket, 10170 Two Notch Road; Joe Brunetto, (803) 699-3007

NORTH COLUMBIA BUSINESS ASSOCIATION: Coffee Talk. 8 a.m. Thursdays, 2965 Main St., Columbia. Drop-in for business owners to network. Info: (803) 386-2426 or northcolumbia businessassociation.com

SOUTHERN NETWORK: 11:30 a.m. Mondays, Shoney’s, 600 Bush River Road; Dot Smith, (803) 665-1700

SEMINARS/ WORKSHOPS

BUSINESS EDUCATION BREAKFAST: Sponsored by the Darla Moore School of Business. 7:30-8:30 a.m. Tuesday, Eighth floor faculty lounge of the Moore School. Fee: $15. Info: (803) 777-2231

See the entire business events calendar: thestate.com/bizcalendar

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