Tax holiday set for first weekend in August

Clothes, computers, and school supplies are among dozens of items that can be purchased free of Sales Tax during South Carolina’s annual Sales Tax Holiday August 2 – 4.

During the Tax Free Weekend, shoppers can buy a variety of back-to-school essentials without paying the state’s 6 percent sales tax and any applicable local taxes. Tax-free items range from school supplies, computers, and printers to clothing, accessories, and shoes.

Tax-exempt items include school supplies used for school assignments, clothing and clothing accessories, footwear, computers and computer software, printers and printer supplies, certain bed and bath items.

Items not exempt include jewelry, cosmetics, eyewear, wallets, watches, furniture, rental clothing or footwear, items for use in a trade or business.

In past years, South Carolina shoppers have saved between $2 million and $3 million during the holiday weekend.

Information for Retailers

• Sales of qualified items during the Sales Tax Holiday should be reported and taken as a deduction on a retailer’s August Sales Tax return (ST-3 – see form instructions).

• All retailers who sell eligible items must participate in the Sales Tax Holiday and may not collect Sales Tax from their customers on eligible purchases.

• Retailers can file and pay Sales Tax and manage all of their South Carolina tax accounts online using at

The South Carolina Department of Revenue (SCDOR) has released an updated list of tax-free items and FAQs in a consolidated guidance document (Revenue Ruling 19-4). The guidance and a variety of other resources, including shopping lists, are available on the SCDOR’s website at

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