SALES TAX HOLIDAY SOUTH CAROLINA
2013 sales tax holiday weekend will
begin Friday, August 2, 2013 12:01 a.m.
end Sunday, August 4, 2013 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 www.sctax.org. These documents are:
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.
SC Revenue Ruling #10-8 – a “question and answer” document addressing frequently asked sales tax holiday questions.