LIST: What is and isn't tax-free during the Sales Tax Holiday weekend

LIST: What is and isn't tax-free during the Sales Tax Holiday weekend

CHARLESTON, SC (WCSC) - South Carolina's annual Sales Tax Holiday weekend kicks off Friday and continues through Sunday, allowing shoppers to purchase back-to-school items tax-free.

But traditional back-to-school items are not the only products available for purchase tax-free.

Some of the tax-free items include paper, notebooks, pens and pencils, book bags, computers, clothing, shoes, bed linens, and bath towels, according to the South Carolina Department of Revenue website.

Here is the full list of items which are exempt from the six percent sales tax and any applicable local sales taxes, according to SCDOR:

  • Adult diapers
  • Aerobic clothing
  • Antique clothing
  • Aprons
  • Athletic or sports 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 wash cloths
  • 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 (box springs, drapes, mattresses, table cloths, and window curtains and other window treatments are taxable)
  • Bed pillow cases
  • Bed pillows (e.g. baby pillows, body pillows, husband pillows, throw pillows)
  • Bed sheets and bed sheet sets
  • Bed spreads
  • Belt buckles
  • Belts/suspenders
  • Blankets (e.g. afghan, baby, electric, and throw)
  • Blouses
  • Bobby pins
  • Bonnets
  • Boots (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 (computer parts, such as computer monitors, keyboards, and scanners, when not sold in conjunction with a central processing unit (CPU) and accessories are taxable)
  • 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 (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 hand-held computers used as daily planners. Please note that the exemption does not apply to cell phones with a PDA, computer applications or similar components.)
  • 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 taxable)
  • Prom dress (must be sold; rentals are taxable)
  • Purses
  • Raincoats
  • Rainwear
  • Riding pants
  • Robes
  • Roller skates (provided the skates are permanently attached to the boots) (rentals are taxable)
  • Sandals
  • Scarves
  • School supplies including, but not limited to, pens, pencils, paper, binders, notebooks, books ((such as dictionaries, thesauruses, encyclopedias, and books used for science projects, book reports, extra credit, and other reading requirements used for school purposes), blue books, book bags, lunchboxes, musical instruments ( if used in the classroom or at home with respect to school assignments)
  • School uniforms
  • Scout uniforms
  • Shawls and wraps
  • Shirts
  • Shoes (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
  • Sports clothing and uniforms (but not equipment such as mitts, helmets, and pads)
  • Sport jacket
  • Stockings
  • Suits
  • Support hosiery
  • Suspenders
  • Sweat pants
  • Sweat shirts
  • Sweat suits
  • Sweatbands
  • Sweaters
  • Ties/neckwear
  • Tights
  • Towels of all types and sizes, including bath, beach, kitchen, and sports towels (paper towels are taxable)
  • T-shirts
  • Tuxedo (must be sold; rentals are taxable)
  • Umbrellas
  • Underwear
  • Waders
  • Wet and dry suits

The following items are not tax-exempt, meaning they are taxable:

  • Any clothing or footwear that is rented
  • Any item (whether sold or leased) used in a trade or business
  • Any item placed on layaway or similar deferred payment and delivery plan
  • Backpacks for hiking and camping (book bags for school are exempt)
  • Bathroom accessories or supplies (soap, shower curtain hooks, and rings, shower curtain rods, toothbrush holders, towel holders, tissue box covers, toilet paper, wastebaskets)
  • Box springs
  • Briefcases
  • Cameras
  • Cell phones
  • Change purse
  • Clocks (alarms clocks, wall clocks, etc.)
  • Clothing that is rented
  • Computer parts [such as computer monitors, keyboards and scanners when not sold in conjunction with a central processing unit (CPU) and accessories other than printers and printer supplies (computers, computer software, printers, and printer supplies are exempt]
  • Cookware
  • Cosmetics
  • Costume rentals (rentals are taxable; must be sold to be exempt)
  • Daily planners or organizers (whether or not such include a calculator) when not used by school children as a school supply
  • Digital cameras
  • Digital music players
  • Drapes
  • Employee uniforms
  • Eyewear
  • Footwear that is rented
  • Formal clothing that is rented
  • Furniture
  • Gift wrapping paper
  • Glasses
  • Goggles
  • Golf clubs
  • Greeting cards
  • Hardware (hand tools, power tools, etc.)
  • Health food supplements
  • Helmets (sport, motorcycle, bicycle, etc.)
  • Hobby equipment, supplies, and toys
  • Housewares
  • Jewelry
  • Key cases
  • Mattresses
  • Mitts (baseball fielder’s, hockey, etc.) (batting, bicycle, dress, garden, golf, ski, tennis, work gloves are exempt)
  • Music players
  • Music tapes, records and compact discs
  • Paper products that are not school supplies (greeting cards, gift wrapping paper, etc.)
  • Paper towels
  • Personal flotation devices
  • Printer replacement parts (printers are exempt)
  • Protective masks and goggles (athletic, sport, or occupational)
  • Roller skates not permanently attached to the boot
  • Safety clothing for use in a trade or business
  • Safety glasses and goggles
  • Safety shoes for use in a trade or business
  • School office and janitorial supplies
  • Sewing accessories
  • Sheet stretchers
  • Shin guards and padding
  • Shoulder pads (football, hockey, etc.)
  • Shower curtain hooks and rings
  • Shower curtain rods
  • Sleeping bags
  • Smartphones
  • Sporting equipment (baseball mitts, golf clubs, helmets, hockey mitts, life jackets and vests, masks, pads, swim fins, swimming masks and goggles)
  • Stereo equipment
  • Sunglasses
  • Table cloths
  • Table placemats and other table supplies (napkins, napkin holders)
  • Tissue box covers
  • Toilet paper
  • Toothbrush holders
  • Towel holders
  • Toys
  • Vitamins
  • Wallets
  • Wastebaskets
  • Watch bands
  • Watches
  • Wigs
  • Window curtains
  • Window treatments (curtains, drapes, shades, valances)

This weekend's Sales Tax Holiday is the state's 17th annual event, during which shoppers are expected to save an estimated $2.25 million, according to the state's Board of Economic Advisors.

You can read the complete SCDOR ruling on the event below:

Anyone with questions about whether specific items are tax-exempt should call the Department of Revenue at (803) 898-5788 or send an email to salestax@sctax.org.

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