Official list from SC Department of Revenue – click here
With back to school just around the corner, South Carolina is rolling out once again its tax-free weekend.
Each year at 12:01 a.m. on the first Friday of August, the state waives its 6 percent sales tax on a wide range of selected items.
There have been no major changes this year, according to S.C. Department of Revenue spokeswoman Bonnie Swingle. No new items on the list. No items taken off.
Last year, tax-free weekend shoppers saved $2.2 million buying everything from ink pens to computers. And those savings extended to online purchases as well.
Here’s the list of items that are tax free this weekend:
Adult diapers
Aerobic clothing
Antique clothing
Aprons
Athletic or sport uniforms or clothing (but not equipment such as mitts, helmets and pads)
Baby bibs
Baby clothes
Baby diapers, cloth or disposable
Baby shoes
Bandanas
Barrettes
Bath mats
Bath rugs
Bath towels (all sizes, including beach towels)
Bath washcloths
Bathing caps
Bathing suits
Bathing trunks
Beach capes and coats
Bed comforters and bed comforter sets
Bed duvets and covers
Bed linens, including baby bumper pads, canopies, baby crib padding, bed skirts, box spring covers, dust ruffles, mattress pads, mattress toppers, pillow covers and shams.
Bed pillowcases
Bed pillows (e.g. baby pillows, body pillows, husband pillows, throw pillows)
Bedsheets and bedsheet sets
Bedspreads
Belt buckles
Belts/suspenders
Blankets such as afghan, baby, electric and throw blankets
Blouses
Bobby pins
Bonnets
Boots, including climbing, hiking, riding, ski, waders, fishing, cowboy
Bow ties
Bras
Bridal gowns and veils (must be sold; rentals are taxable)
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: see end of post ***
Corset laces
Corsets
Costumes (must be sold; rentals are taxable)
Coveralls
Daily planners or organizers when used by school children as a school supply
Dress shields
Dresses
Earmuffs
Elastic ponytail holders
Fishing boots
Formal clothing (must be sold; rentals are taxable)
Furs
Galoshes
Garters/garter belts
Girdles
Gloves, including those for batting, bicycle, dress, garden, golf, ski, tennis
Gowns
Graduation caps and gowns (must be sold; rentals are taxable)
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 (PDAs are handheld computers used as daily planners. Please note that the exemption does not apply to cellphones with a PDA, computer applications or similar components.)
Pillowcases
Pillows (all types)
Ponchos
Printer supplies
(Note: replaceable ink cartridges used in printers are exempt from tax as “printer supplies.”
Printers, but replacement parts are taxable)
Prom dress (must be sold; rentals are taxable)
Purses
Raincoats
Rain wear
Riding pants
Robes
Roller skates, provided the skates are permanently attached to the boots.
Sandals
Scarves
School supplies, including, but not limited to, pens, pencils, paper, binders, notebooks, books, blue books, book bags, lunchboxes, musical instruments (but only if the musical instrument is used in the classroom or at home in relation to school assignments).
Note: Items such as refrigerators, toiletries, bicycles and food purchased by college students are not school supplies and not exempt from the tax.
School uniforms
Scout uniforms
Shawls and wraps
Shirts
Shoes, including ballet, baseball, bicycle, boat, boots, bowling (taxed if rented), cleated, cross trainers, flip-flops, football, golf, jazz/dance, soccer, track, in-line skates, ice skates, running, etc.) (rentals are taxable)
Shorts
Shoulder pads for dresses, jackets, etc. (but not athletic or sport protective pads)
Shower curtains and liners (shower curtain hooks and rings and shower curtain rods are taxable)
Ski boots (snow) (rentals are taxable)
Ski masks
Ski suits (snow)
Skin diving suits
Skirts
Sleepwear
Slippers
Slips
Sneakers
Socks
Sport clothing and uniforms, but not equipment such as mitts, helmets and pads.
Sport jacket
Stockings
Suits
Support hosiery
Suspenders
Sweatpants
Sweatshirts
Sweat suits
Sweatbands
Sweaters
Ties/neckwear
Tights
Towels of all types and sizes, including bath, beach, kitchen and sport towels. Paper towels are taxable.
T-shirts
Tuxedo (must be sold; rentals are taxable)
Umbrellas
Underwear
Waders
Wet and dry suits
*** COMPUTERS ***
(The following are examples of devices that are not considered computers for purposes of the sales-tax holiday exemption: cellphones, smartphones or any other handheld devices that allow users to make telephone calls; handheld devices that are primarily used to download and listen to music; handheld devices that are primarily used to download and watch videos; and devices that are primarily used to download and read books (e-books).
However, portable devices that have computing and media functions, allow users to access the internet and have a multitude of software applications (or the capability to download a multitude of software applications) are considered computers for purposes of the sales-tax holiday exemption, provided such devices do not allow users to make telephone calls.
Note: The sale of a computer monitor, keyboard or scanner by itself would not be exempt during the sales-tax holiday. If a monitor, keyboard or scanner is purchased as part of a package that included the computer processing unit, then that is one transaction to purchase a computer and the sale of the packaged unit (CPU, monitor, keyboard, scanner) is exempt. The sale of a digital music player, digital camera, cellphone or a smartphone, whether or not purchased in conjunction with a computer processing unit (CPU), is not exempt during the sales tax holiday.