Here’s what’s tax-free — and what’s not — during SC’s upcoming tax-free weekend
As students in South Carolina prepare to head back to school — either in classrooms or online — the state is again holding its tax-free weekend, during which shoppers won’t be charged sales tax on a variety of eligible items.
The Sales and Use Tax Holiday is a 72-hour event held each August. It begins at 12:01 a.m. on the first Friday in August and goes through the following Sunday. Last year, South Carolina shoppers bought more than $21.7 million in tax-free items during the sales tax holiday.
This year’s sales tax holiday weekend begins at 12:01 a.m. Aug. 7 and runs through Aug. 9, during which a variety of back-to-school essentials will be exempt from the state’s 6% sales tax, according to the S.C. Department of Revenue. Local sales taxes also will be suspended, including Richland County’s penny sales tax for road improvements.
But this year, because of coronavirus, the shopping landscape has shifted.
The department is urging shoppers to check with local retailers to see if they offer online shopping, delivery or curbside pick-up. As long as an item is eligible, it is tax-free whether purchased in-store or online.
Those wanting to shop in person should check to see if there is a mask ordinance, curfew or other guidelines in their city or county. In most Midlands cities face masks are mandatory. Also, many retailers are requiring masks regardless of whether local cities or counties do.
Also, when shopping, practice social distancing and other guidelines recommended by the CDC and DHEC to protect yourself and others from COVID-19.
Tax-free items include computers, printers, school supplies, clothing and accessories, footwear, and certain bed and bath items. These tax-free items can be new or used and are eligible regardless of price.
Items that are not tax-free during the Sales Tax Holiday include digital cameras, smartphones, jewelry, cosmetics, eyewear, wallets, watches, furniture, rental clothing or footwear, and items for use in a trade or business.
Items exempt during the tax-free weekend include:
Clothing and accessories
- Belts
- Suspenders
- Dresses
- Skirts
- Leggings
- Neckties
- Scarves
- Pants, jeans and shorts
- Shirts and blouses
- Suits and blazers
- Sweaters and sweatshirts
- Coats
- Gloves and mittens
- Hats and caps
- Rain wear and umbrellas
- Underwear
- Sleepwear
- Sports and exercise wear
- Formal wear
- Maternity clothing
- Baby clothes
- Baby shoes
- Baby diapers
- Pet coats and sweaters
- Pocketbooks and purses
Footwear
- Boots
- Flip flops
- Sandals
- Shoes
- Slippers
- Sports/exercise, including cleats, dance shows, hiking boots and ski boots
- Miscellaneous/specialty shoes, including diabetic shoes, orthaepedic shoes, rain boots and skates
School supplies
- Art supplies
- Book bags and backpacks
- Binders
- Books
- Calculators
- Calendars
- Compasses and protractors
- Computer bags
- Computer supplies, including earbuds, headphones and flash drives
- Crayons
- Erasers
- Folders
- Glue and glue sticks
- Lunchboxes
- Markers
- Musical instruments used for school assignments, including rentals
- Music supplies
- Notebooks
- Paper (typing, graph, construction and posterboard)
- Pencils and pencil sharpeners
- Pens
- Rulers
- Scissors
- Staplers and staples
- Tape
Computers, computer software, printers and printer supplies
- Computer supplies (monitor, keyboard, mouse and speakers) when sold as a package with a central processing unit
- Laptop, desktop or tablet computer systems
- Warranty and service agreements
- Printers
- Printer cartridges
- Printer paper
- Printer toner
- Printer ink
Bed and bath supplies
- Bath mats and rugs
- Shower curtains and liners
- Towels and wash cloths
- Bed skirts
- Bed spreads and comforters
- Blankets and throws
- Mattress pads and toppers
- Pillows
- Sheets and pillow cases
For more information about exempt and taxable items and frequently asked questions, visit the Department of Revenue’s website.
This story was originally published August 3, 2020 at 12:00 PM.