What is and is not tax exempt during the SC 72 Hour Tax Free Weekend event



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CHARLESTON, SC (WCSC) – By Sunday night, South Carolina is helping parents with back-to-school groceries with an annual sales tax holiday weekend.

The event officially started at 12:01 am Friday and continues until Sunday evening.

This means that buyers will not have to pay the normal 6% state sales tax or applicable local taxes on a variety of items, from clothing, accessories and shoes to school supplies, backpacks and even computers.

The National Retail Federation says families spend an average of about $ 850 on back-to-school supplies, which could mean savings of nearly $ 100 on sales tax.

The South Carolina Department of Revenue has published a list of tax exempt and non-tax exempt items.

Clothes

Tax free Not tax free
The tax holiday applies to the purchase of new or used clothing and clothing accessories for any age and for any dollar amount.
Every day
Belts & suspenders
Dresses & skirts
leggings
Ties & scarves
Pants, jeans and shorts
Shirts & blouses
Suits and blazers
Sweaters and sweatshirts
Outerwear
Coats (all types)
Earmuffs
Gloves and Mittens
Hats and caps
Rain gear and umbrellas
Vests
School clothes
Graduation caps and gowns
Gymnastics costumes
Uniforms (orchestra, school and sports)
Sleepwear
Underwear
Bras, panties, briefs and t-shirts
Diapers (cloth and disposable)
Hosiery, socks and tights
Incontinent underwear
Sports / exercise clothing
Exercise clothes
Gloves (batting and golf)
Hunting and ski clothing
Leotard
Swimwear and water clothes
Miscellaneous / Specialty
Belt buckles
Bibs
Choir dresses
Disguises
Custom clothing fabric
Ceremonial clothing
Hair accessories and wigs
Handkerchiefs
Maternity clothes
Pet coats and sweaters
Pocket books and purses
Scout uniforms
Work uniforms purchased by the employee
The tax holiday does not apply to clothing and accessories used in a trade or business or rented.
Clothes set aside
Costume rental
Rental of formal wear
Safety equipment (helmets and hearing protection)
Uniforms purchased by employers for employees
Sport equipment
Helmets (bicycle and football)
Hockey and baseball mittens
Protective clothing (masks, mouth guards, knee pads and swimming goggles)
Life vest
Miscellaneous / Specialty
Beauty products
Glasses (contacts and glasses)
Fitness trackers
Jewelry
Case
Wallets and money holders
Watch straps
Watches and smartwatches

Shoe

Tax free Not tax free
The tax holiday applies to purchases of new or used shoes of any age and for any dollar amount.
Every day
Boots (cowboy & hunting)
Flip flops
Sandals
Footwear (all types)
Slippers
Sports / Exercise
Crampons
Dance shoes (ballet and tap dance)
Hiking shoes and boots
Sports shoes (golf & bike)
Skiing boots
Miscellaneous / Specialty
Diabetic shoes
Orthopedic shoes
Rain boots and overshoes
Skates (ice and inline)
The tax holiday does not apply to shoes used in a trade or business or rented.
Bowling shoe rental
Shoes put aside
Shoe accessories
Shoe inserts
Shoelaces
Work / safety shoes provided to employees by the employer

School supplies

Tax free Not tax free
The tax holiday applies to purchases of “school supplies” used in the classroom or at home for schoolwork in any dollar amount, purchased or rented.
Art supplies
Book bags and backpacks
Bindings
Books
Calculators
Calendars
Compasses and protractors
Computer bags
Computer supplies (headphones, earphones, stylus and USB keys)
Pencils
Erasers
Files
Glue & Glue Sticks
Highlighters
Sheets
Lunch boxes
Markers
Musical instruments used for school homework (including rentals)
Musical supplies (sheet music)
Notebooks
Paper (typing, graphics, construction and billboard)
Sharpener
Pencils and pencil cases
Pens
Leaders
The scissors
Stapler and staples
Ribbon
The following items are taxable:
Backpacks for camping
Battery
Bicycles
Document holder
Cleaning supplies
Clocks
Dorm supplies (housewares, refrigerator and toiletries)
Furniture (offices & libraries)
Hand sanitizers and tissues
Office supplies
Smartphones and Cell Phones
Stationery store
Strollers and Car Seats
Toys

Computers, software, printers and printer supplies

Tax free Not tax free
The tax holiday applies to computers, software, printers and printer supplies in any dollar amount, whether purchased or leased.
Computers and computer software
Computer supplies (screen, keyboard, mouse and speakers) when sold as a set with a central processing unit
Laptops, desktops or tablets with a processor
Warranty and service contracts
Printers and Printer Supplies
Cartridges
Printers
Printer inks
Printer papers
Toning
The tax holiday does not apply to items used in a trade or business.
Computer supplies sold separately (mouse and keyboard) for professional use (see examples of “school supplies” of exempt items)
Computers used in a business
reading lights
Music and video players
Phone chargers
Spare parts
Scanners
Smartphones and phones
Televisions
Video game consoles

Bed and bath supplies

Tax free Not tax free
The tax holiday applies to bed and bath supplies for use by any age and in any amount.
Bath
Carpets and rugs
Shower curtains and liners
Towels and washcloths (bath, beach, kitchen and sports towels)
Bedding
Bed skirts
Bedspreads and quilts
Blankets and throws
Bumper guards and crib linens
Mattress topper and mattress topper
Pillows (all types)
Sheets and pillowcases
Examples of taxable items:
Bath (Miscellaneous)
Accessories (soap dish, towel bar, rings and shower curtain rod)
Cleaning supplies
Toiletries
Trash cans
Bed (Miscellaneous)
Dormitory items (ironing boards, rugs, clothes racks, hangers, storage containers and lamps)
Furniture (bed frames, cradles and chairs)
Mattresses & box springs
Sleeping bags
Window treatments

Qualifying items purchased from an online retailer are still tax-free during the 72-hour event, according to DOR officials.

Since the annual sales tax holiday weekend began in 2000, buyers have saved between $ 2 million and $ 3 million, according to the Revenue Department.

Copyright 2021 WCSC. All rights reserved.

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