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Are face masks, protective COVID gear part of SC’s tax-free weekend?

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SC Sales Tax-Free Holiday

Are face masks included? What about clothing? Read more about South Carolina’s tax-free weekend here.


South Carolina families are preparing to send their children back to the classroom during another surge of COVID-19 cases as the state’s public health department is encouraging schools to implement masks.

But, similar to other back-to-school essentials, parents are asking whether masks will be tax free next month.

The answer is complicated, said Bonnie Swingle, spokeswoman with the state Department of Revenue.

Swingle said there is no specific exemption in the state’s tax holiday law for masks or other personal protective equipment.

However, cloth masks won’t be taxed from Aug. 6-8 because they are considered clothing accessories, she said.

Under South Carolina’s sale tax-free weekend, there are several different categories of items that qualify.

They include clothing, clothing accessories, footwear, school supplies used in the classroom or at home for school assignments, computers, computer software, printers and printer supplies and certain bed and bath supplies.

Should other items of personal protective equipment fit into those categories, than it would qualify, Swingle said.

Emily Bohatch
The State
Emily Bohatch helps cover South Carolina’s government for The State. She also updates The State’s databases. Her accomplishments include winning multiple awards for her coverage of state government and of South Carolina’s prison system. She has a degree in Journalism from Ohio University’s E. W. Scripps School of Journalism. Support my work with a digital subscription
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SC Sales Tax-Free Holiday

Are face masks included? What about clothing? Read more about South Carolina’s tax-free weekend here.