Tax Free Weekend – August 3rd – 5th

Official list from SC Department of Revenue – click here

From The State

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.