South Carolina to Hold Sales Tax Holiday

Monday, June 25th, 2012

 
 
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South Carolina
General

The South Carolina Department of Revenue recently released an information letter detailing the state's upcoming sales tax holiday. S.C. Info. Ltr. No. 12-7 (Dept. of Revenue June 22, 2012). The 2012 sales tax holiday will begin on Friday, August 3, 2012 at 12:01 a.m. and end on Sunday, August 5, 2012 at midnight.

During the sales tax holiday, any state and local sales and use tax will not be imposed on the following items:

  • Clothing and clothing accessories;
  • Footwear;
  • School supplies;
  • Computers, printers, and printer supplies;
  • Computer software;
  • Bathroom supplies, including wash clothes, towels, shower curtains, rugs, and mats;
  • Bedding supplies, including blankets, bed spreads, bed linens, sheet sets, comforter sets, pillows and pillow cases.

The sales tax holiday does not apply to sales of jewelry, cosmetics, eyewear, wallets, furniture, rental of clothing or footwear, items for use in business, or items placed on layaway or similar deferred payment and delivery plans. For a more detailed list of items that are exempt during the sales tax holiday and items that do not qualify for the exemption. See S.C. Revenue Rul. No. 10-7 (Dept. of Revenue May 18, 2010). For an overview of frequently asked questions regarding the sales tax holiday. See S.C. Revenue Rul. No. 10-8 (Dept. of Revenue May 18, 2010).


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Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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