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South Carolina offers sales, use tax
Aug. 1 - 3
at 12:01 a.m. Friday, Aug. 1, and ending at midnight Sunday,
Aug. 3, the annual sales tax holiday will take place. The law is as
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:
(ii) clothing accessories including, but not limited
to, hats, scarves, hosiery and handbags;
(iv) school supplies, including, but not limited to,
pens, pencils, paper, binders, notebooks, books, bookbags, lunchboxes,
(v) computers, printers and printer supplies, and
(b) The exemption allowed by this item does not apply to:
(i) sales of jewelry, cosmetics, eyewear, wallets,
(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) sale of an item for use in a trade or business.
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 sales tax holiday. SC Revenue Advisory
Bulletin #02-4 can be found at 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 sales tax holiday; or
Does the sales tax holiday apply to sales made by mail order, Internet
or similar retailers?
- 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 shipment.
Yes, provided the item sold is one qualifying for the exemption and the
sale occurs during the sales tax holiday as discussed in an above
Friday, Aug. 1, 2008
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