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South Carolina offers sales, use tax holiday Aug. 5 - 7 Beginning at 12:01 a.m. Friday, Aug. 5, and ending at midnight Sunday, Aug 7, the annual sales tax holiday will take place. The law is as follows: Law: Code Section 12-36-2120(56) exempts from the sales and use tax: (a) sales taking place during a period beginning 12:01 a.m. on the first Friday in August and ending at midnight the following Sunday of:     (i) clothing;     (ii) clothing accessories including, but not limited to, hats, scarves, hosiery and handbags;     (iii) footwear;     (iv) school supplies, including, but not limited to, pens, pencils, paper, binders, notebooks, books, bookbags, lunchboxes, and calculators;     (v) computers, printers and printer supplies, and computer software. (b) The exemption allowed by this item does not apply to:     (i) sales of jewelry, cosmetics, eyewear, wallets and watches;     (ii) sales of furniture;     (iii) a sale of an item placed on layaway or similar deferred payment and delivery plan however described;     (iv) rental of clothing or footwear;     (v) a sale or lease of an item for use in a trade or business. (c) Before July 10 of each year, the department shall publish and make available to the public and retailers a list of articles qualifying for the exemption allowed by this item. Q & A Has the department published a list, as required by law, of those articles qualifying for the exemption? Yes. SC Revenue Advisory Bulletin #02-4 lists items exempt from the sales and use tax during the three-day sales tax holiday. SC Revenue Advisory Bulletin #02-4 can be found at the department's Web site http://www.sctax.org. Must the eligible item being sold be delivered to the customer during the three-day sales tax holiday in order for the exemption to apply?   An item qualifying for the sales tax holiday will be exempt if: the eligible item is both delivered to and paid for by the customer during the three days of the sales tax holiday; or the eligible item is ordered and paid for by the customer and the order is accepted by the retailer during the sales tax holiday for immediate shipment, even if delivery is made after the sales tax holiday. An order is accepted by the retailer when it has taken an action to fill the order for immediate shipment. 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 as discussed in an above question.     Friday, July 22, 2005 Catalyst Online is published weekly, updated as needed and improved from time to time by the MUSC Office of Public Relations for the faculty, employees and students of the Medical University of South Carolina. Catalyst Online editor, Kim Draughn, can be reached at 792-4107 or by email, catalyst@musc.edu. Editorial copy can be submitted to Catalyst Online and to The Catalyst in print by fax, 792-6723, or by email to petersnd@musc.edu or catalyst@musc.edu. To place an ad in The Catalyst hardcopy, call Community Press at 849-1778.