The school year is just around the corner for most students, and parents are faced with the demanding task of purchasing the notebooks, pens, paper,backpacks, shoes, computers, clothes, and so on, for their children.
As they have for the last 12 years, parents will get a little relief in the form of “Tax-Free Weekend”.
The weekend begins at 12:01 a.m. on the first Friday in August and ends at midnight the following Sunday.
So from today until Sunday enjoy tax-free shopping across the state. According to the South Carolina Retail Association (SCRA), “Due to the success of the previous tax-free weekends, the South Carolina General Assembly has set aside one weekend free of sales tax on back-to-school related items such as pencils, paper, backpacks, textbooks, computers, shoes and clothing. The three-day event is popular among South Carolina consumers because it provides a tax break as they make necessary purchases for school or college.”
During this weekend many retail stores also offer great deals to shoppers in conjunction with the tax free deal, so most people wait to do their shopping during this time.
Below you will find a detailed list of the items that will be tax-free under the law that is uniform for the entire state. Although some stores may vary in their merchandise, the list below contains items that will be tax free everywhere.
Under the law provided by the South Carolina Department of Revenue these items must be purchased out right. Tax-free items cannot be used in a trade or business, placed on layaway or similar deferred payment and delivery plan, or be clothing or footwear that is rented.
Tax exempt items include:
Athletic or sport uniforms or clothing
(except equipment such as mitts, helmets and pads)
Bath towels (all sizes, including beach towels)
Bath wash cloths
Beach capes and coats
Bed comforters and bed comforter sets
Bed duvets and covers
Bed pillow cases
Bed sheets and bed sheet sets
Blankets (afghan, baby, electric, and throw)
Boots (climbing, hiking, riding, ski, waders, fishing, cowboy)
Bridal gowns and veils (rentals are taxed)
Coats, capes and wraps
Computer hardware service contracts
(sold in conjunction with computers)
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)
(computer parts, such as computer monitors, keyboards
and scanners, when not sold in conjunction with a central
processing unit (CPU) and accessories are taxable)
Costumes (rentals are taxed)
Daily planners or organizers
(when used by school children as a school supply)
Diapers (adult or baby)
Elastic ponytail holders
Formal clothing (rentals are taxed)
Gloves (batting, bicycle, dress, garden, golf, ski, tennis)
Graduation caps and gowns (rentals are taxed)
Ice skates (rentals are taxable)
In-line skates (rentals are taxable)
Leotards and tights
Personal Digital Assistants or PDAs
(Note: the exemption does not apply to cell phones with a
PDA, computer applications or similar component.)
Pillows (all types)
(replaceable ink cartridges used in printers are exempt from
tax as “printer supplies”)
Printers (replacement parts are taxed)
Prom dress (rentals are taxed)
(permanently attached to the boots; rentals are taxed)
(pens, pencils, paper, binders, notebooks, books, blue books,
bookbags, lunchboxes, musical instruments and calculators
(school office and janitorial supplies are taxed)
Shawls and wraps
Shoulder pads for dresses, jackets, etc.
(not athletic or sport protective pads)
Shower curtains and liners (hooks, rings and rods are taxed)
Ski boots (snow; rentals are taxed)
Ski suits (snow)
Skin diving suits
Sport clothing and uniforms (not mitts, helmets, and pads)
(all types and sizes: bath, beach, kitchen, and sport towels;
paper towels are taxed)
Tuxedo (rentals are taxed)
Wet and dry suits
Everyone is encouraged to be safe while out doing their back-to-school shopping.
Keep and eye on one’s surroundings and place items in the trunk and out of sight if shoppers have to go into multiple stores.
With no sales tax and other sales being offered this weekend, there is sure to be an increase in the amount of shoppers who will be out.
Prepare for long lines and increased waiting times at stores. This tax-free weekend is a time to prepare students to return to school with all the tool they need to be successful, so at the end of the day remember your goal, and happy shopping.