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

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.

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