This year, the sales tax holiday period is from 12:01 a.m. Friday, August 7, 2020 through midnight Sunday, August 9, 2020.
The sales tax holiday allows resident and nonresident shoppers an opportunity to purchase certain items specified by statute free of South Carolina’s 6% State sales and use tax and free of any local sales and use taxes collected by the Department on behalf of local jurisdictions. The sales tax holiday applies to eligible items purchased online or in store for use by any age (from infant to senior citizen), to new or used items, and to items of any dollar amount.
The following items may be purchased tax free during the sales tax holiday:
• clothing (including custom-made clothes) and clothing accessories
• school supplies used in the classroom or at home for school assignments (whether purchased or leased)
• computers, computer software, printers, and printer supplies (whether purchased or leased)
• certain bed and bath supplies
The following items are specifically not exempt during the sales tax holiday by law:
• items for use in a trade or business
• clothing or footwear rentals (e.g., tuxedo rentals, bowling shoe rentals)
• eyewear (prescription or nonprescription)
• items placed on layaway or similar deferred payment and delivery plan