South Carolina Enacts New Exemptions for Charities

Friday, June 19th, 2015

A construction site.
South Carolina

South Carolina recently created two new sales tax exemptions for charities. These exemptions will take effect January 1, 2016.

The first exemption is for sales of children's clothing to private charitable organizations that will distribute the clothing to needy children. "Needy children" for this exemption are children that are eligible for free meals under the National School Lunch Program. This exemption will not apply to sales to private schools.

The second exemption is for construction materials that will be used by a 501(c)(3) nonprofit organization to build, rehabilitate, or repair a home for the benefit of an individual or family in need. An individual or family is "in need" if its income is eighty percent or less than the county median income.

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

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