South Carolina’s tax-free shopping weekend starts at 12:01 a.m. on August 4 and ends at midnight on August 6.
Here is an extensive list of exempted and non-exempted items.SCHOOL SUPPLIES AND TECHNOLOGYEXEMPT
- 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 and accessories such as computer monitors, keyboards and scanners, when not sold in conjunction with a central processing unit (CPU), are taxable)
- Daily planners or organizers when used by school children as a school supply
- 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.)
- Printer supplies (replaceable ink cartridges used in printers are exempt from tax as “printer supplies”)
- Printers (replacement parts are taxable)
- School supplies* including, but not limited to: pens, pencils, paper, binders, notebooks, books, blue books, bookbags, lunchboxes, musical instruments and calculators (school office and janitorial supplies are taxable)
- School uniforms
*For examples of devices that are not considered computers and clarification of school supplies, please see our Frequently Asked Questions
document at dor.sc.gov/taxfreeweekend.NOT EXEMPT
- Backpacks for hiking and camping (only bookbags for school are exempt)
- Cameras
- Cell phones
- 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)
- 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
- Glasses
- Gift wrapping paper
- Greeting cards
- Hobby equipment, supplies and toys
- Music players
- Music tapes, records and CDs
- Paper products that are not school supplies (gift wrap, greeting cards, paper towels, etc.)
- Printer replacement parts (printers are exempt)
- School office and janitorial supplies
- Smartphones
CLOTHING AND ACCESSORIESEXEMPT
- Adult diapers
- Aerobic clothing
- Antique clothing
- Aprons
- Athletic uniforms or clothing
- Baby bibs
- Baby clothes
- Baby diapers (cloth or disposable)
- Baby shoes
- Bandannas
- Barrettes
- Bathing caps
- Bathing suits
- Bathing trunks
- Beach capes and coats
- Belt buckles
- Belts/suspenders
- 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
- Corset laces
- Corsets
- Costumes (must be sold; rentals are taxable)
- Coveralls
- 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
- Ponchos
- 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 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)
- Ski boots (snow) (rentals are taxable)
- Ski masks
- Ski suits (snow)
- Skin diving suits
- Skirts
- Sleepwear
- Slippers
- Slips
- Sneakers
- Socks
- Sport 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
- T-shirts
- Tuxedo (must be sold; rentals are taxable)
- Umbrellas
- Underwear
- Waders
- Wet and dry suits
NOT EXEMPT
- Backpacks for hiking and camping (bookbags for school are exempt)
- Briefcases
- Change purses
- Clothing that is rented
- Cosmetics
- Costume rentals (exempt if sold)
- Employee uniforms
- Eyewear
- Footwear that is rented
- Formal clothing that is rented
- Glasses
- Goggles
- Golf clubs
- Helmets
- Jewelry
- Mitts (baseball fielder’s, hockey, etc.; batting, bicycle, dress, garden, golf, ski, tennis, work gloves are exempt)
- Personal flotation devices
- 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
- Shin guards and padding
- Shoulder pads (football, hockey, etc.)
- Sporting equipment (baseball mitts, golf clubs, helmets, hockey mitts, life jackets and vests, masks, pads, swim fins, swimming masks and goggles)
- Sunglasses
- Watch bands
- Watches
- Wigs
DORM & HOMEEXEMPT
- Bath mats
- Bath rugs
- Bath towels (all sizes, including beach towels)
- Bath wash cloths
- 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
- Blankets (e.g. afghan, baby, electric, and throw)
- Pillow cases
- Pillows (all types)
- Shower curtains and liners (shower curtain hooks and rings and shower curtain rods are taxable)
- Towels of all types and sizes, including bath, beach, kitchen, and sport towels (paper towels are taxable)
NOT 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
- Clocks (alarms clocks, wall clocks,etc.)
- Cookware
- Drapes
- Furniture
- Hardware (hand tools, power tools, etc.)
- Health food supplements
- Hobby equipment, supplies and toys
- Housewares
- Mattresses
- Paper products that are not school supplies (greeting cards, gift wrapping paper, etc.)
- Paper towels
- Sewing accessories
- Sheet stretchers
- Shower curtain hooks and rings
- Shower curtain rods
- Sleeping bags
- Stereo equipment
- Table cloths
- Table placemats and other table supplies (napkins, napkin holders, etc.)
- Tissue box covers
- Toilet paper
- Toothbrush holders
- Towel holders
- Toys
- Vitamins
- Wastebaskets
- Window curtains
- Window treatments (curtains, drapes, shades, valances)