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The Catalyst

State offers sales tax holiday

Beginning at 12:01 a.m. Friday, Aug. 1, and ending at midnight Sunday, Aug. 3, the South Carolina annual sales tax holiday will take place.

The code (Section 12-36-2120 [57]) allows for the exemption of tax on: clothing and coats; clothing accessories including, but not limited to, hats, scarves, hosiery, handbags and footwear; linens and beddings; pens, pencils, paper, notebooks, books, bookbags, lunchboxes, and calculators; printers, computers, and printer supplies, computer software, etc.

Non-exempt items applies to: sales of jewelry, cosmetics, eyewear, wallets, watches; sales of furniture; a sale of an item placed on layaway or similar deferred payment and delivery plan however described; rental of clothing or footwear; a sale or lease of an item for use in a trade or business.

For a complete list, visit http://wwwsctax.org.    

Questions & Answers
Has the department published a list, as required by law, of those articles qualifying for exemption?

Yes. SC Revenue Ruling #10-7 lists items exempt from the sales and use tax during the three-day “sales tax holiday.”

Does the “sales tax holiday” apply to sales made by mail order, Internet or similar retailers?
Yes, provided the item sold is one qualifying for the exemption and the sale occurs during the three days of the “sales tax holiday.

Does the “sales tax holiday” apply to custom or special orders?
Yes provided the item sold is one qualifying for the exemption and the sale occurs during the three days of the “sales tax holiday.”

 

 

 

July 25, 2014

 

 
 
 

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