In layman’s terms “alot of stuff” is cheaper this weekend than any time this year. Starting Friday at 12:01 a.m. and running through midnight Sunday, you can consider several items “6% to 8.5% off”!

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State of South Carolina
Department of Revenue
300A Outlet Pointe Blvd., P.O. Box 125, Columbia, South Carolina 29214
Website Address:

SUBJECT: Sales Tax Holiday Dates for 2014
DATE: July 10, 2014
AUTHORITY: S.C. Code Ann. Section 12-4-320 (2014)
S.C. Code Ann. Section 1-23-10(4) (Supp. 2012)
SC Revenue Procedure #09-3

SCOPE: An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. An Information Letter has no precedential value.

Code Section 12-36-2120(57) provides for an annual three-day sales tax holiday for sales taking place from 12:01 a.m. on the first Friday in August and ending at midnight on the following Sunday. Accordingly, the 2014 sales tax holiday weekend will begin Friday, August 1, 2014 at 12:01 a.m. and end Sunday, August 3, 2014 at midnight.

During this time, the 6% state sales and use tax, and any applicable local sales and use tax, will not be imposed on clothing, clothing accessories (e.g., hats, scarves, hosiery, and handbags), footwear, school supplies (e.g., pens, pencils, paper, binders, notebooks, books, bookbags, lunchboxes, and calculators), computers, printers and printer supplies, computer software, and bath wash clothes, blankets, bed spreads, bed linens, sheet sets, comforter sets, bath towels, shower curtains, bath rugs and mats, pillows, and pillow cases. The sales tax holiday, however, does not apply to sales of jewelry, cosmetics, eyewear, wallets, watches, furniture, rental of clothing or footwear, items for use in a business, or items placed on layaway or similar deferred payment and delivery plans.

The Department has published two advisory opinions concerning the sales tax holiday; each is available on our website at
These documents are:

1. SC Revenue Ruling #10-7 – a detailed list of examples of exempt items during the sales tax holiday and a list of examples of nonexempt items.

2. SC Revenue Ruling #10-8 – a “question and answer” document addressing frequently asked sales tax holiday questions.