Tax-free weekend in South Carolina: What is and isn’t tax exempt

COLUMBIA, S.C. — South Carolina’s tax-free weekend on school essentials is from Friday to Sunday.

Several back-to-school items are exempt of the state’s 6% sales tax, including clothes, accessories, school supplies, shoes, backpacks and computers.

List of exempted items:

  • Art supplies for school
  • Athletic uniforms
  • Backpacks
  • Bedding
  • Blankets
  • Coats and jackets
  • Clothing
  • Computers
  • Computer parts and accessories (when sold as a package with a computer)
  • Diapers
  • Earbuds and headphones
  • Flash drives
  • Gloves and mittens
  • Musical instruments for school
  • Pillows
  • Printers and printer supplies
  • Purses and handbags
  • School supplies
  • Shoes and footwear
  • Sleepwear
  • Socks and underwear
  • Towels
  • Uniforms (band, scouts, school, sports)

The following items are not exempt: Any rented clothing or footwear; any item (whether sold or leased) used in a trade or business; any item placed on layaway or similar deferred payment and delivery plan.

Some other examples of non-exempt items are:

  • Briefcases and wallets
  • Cameras  
  • Cellphones and smartphones  
  • Cleaning supplies
  • Computers used in a business  
  • Cosmetics
  •  eReaders
  •  Furniture
  •  Glasses and contacts
  •  Jewelry
  •  Mattresses and box springs
  •  Office supplies
  •  Sports equipment (baseball mitts, helmets, life jackets and vests, mouth guards, pads, etc.)
  • Video game consoles

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