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:

Adult diapers

Aerobic clothing

Antique clothing

Aprons

Athletic or sport uniforms or clothing

(except equipment such as mitts, helmets and pads)

Baby bibs

Baby clothes

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

Bed pillow cases

Bed pillows

Bed sheets and bed sheet sets

Bed spreads

Belt buckles

Belts/suspenders

Blankets (afghan, baby, electric, and throw)

Blouses

Bobby pins

Bonnets

Boots (climbing, hiking, riding, ski, waders, fishing, cowboy)

Bow ties

Bras

Bridal gowns and veils (rentals are taxed)

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)

Costumes (rentals are taxed)

Coveralls

Daily planners or organizers

(when used by school children as a school supply)

Diapers (adult or baby)

Dress shields

Dresses

Earmuffs

Elastic ponytail holders

Fishing boots

Formal clothing (rentals are taxed)

Furs

Galoshes

Girdles

Gloves (batting, bicycle, dress, garden, golf, ski, tennis)

Gowns

Graduation caps and gowns (rentals are taxed)

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

(Note: the exemption does not apply to cell phones with a

PDA, computer applications or similar component.)

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 taxed)

Prom dress (rentals are taxed)

Purses

Raincoats

Rainwear

Riding pants

Robes

Roller skates

(permanently attached to the boots; rentals are taxed)

Sandals

Scarves

School supplies

(pens, pencils, paper, binders, notebooks, books, blue books,

bookbags, lunchboxes, musical instruments and calculators

(school office and janitorial supplies are taxed)

School uniforms

Scout uniforms

Shawls and wraps

Shirts

Shoes

Shorts

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 masks

Ski suits (snow)

Skin diving suits

Skirts

Sleepwear

Slippers

Slips

Sneakers

Socks

Sport clothing and uniforms (not mitts, helmets, and pads)

Sport jacket

Stockings

Suits

Support hosiery

Suspenders

Sweat pants

Sweat shirts

Sweat suits

Sweatbands

Sweaters Ties/neckwear

Tights

Towels

(all types and sizes: bath, beach, kitchen, and sport towels;

paper towels are taxed)

T-shirts

Tuxedo (rentals are taxed)

Umbrellas

Underwear

Waders

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.