South Carolina’s 2019 Sales Tax Holiday is August 2-4

The 2019 Sales Tax Holiday will begin Friday, August 2, 2019 at 12:01 a.m. and ends Sunday, August 4, 2019 at midnight.

During the Tax Free Weekend, shoppers can purchase a variety of back-to-school essentials without paying the State’s 6% 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.

The SCDOR has published two advisory opinions concerning the sales tax holiday; each is available at www.dor.sc.gov. These documents are:

1. 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.

2. SC Revenue Ruling #10-8 – a “question and answer” document addressing frequently asked sales tax holiday questions.

If you have any questions, please visit the South Carolina Department of Revenue website at www.dor.sc.gov or you may call the Department of Revenue at 803.898.5000 or e-mail them at SalesandUseTax@dor.sc.gov.

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