When is South Carolina's 2011 sales tax holiday and what is exempt (per SC IL #11-11)?

Plain-English summary

South Carolina's 2011 sales tax holiday runs from Friday, August 5, 2011 at 12:01 a.m. through Sunday, August 7, 2011 at midnight. S.C. Code § 12-36-2120(57) provides an annual three-day sales tax holiday that starts at 12:01 a.m. on the first Friday in August and ends at midnight the following Sunday.

During the holiday weekend, the state and local sales and use tax is not imposed on a defined list of back-to-school-type items, including clothing and clothing accessories (hats, scarves, hosiery, and the like), footwear, school supplies (books, bookbags, lunchboxes, and calculators), computers, printers and printer supplies, computer software, and certain bed and bath items (bath wash cloths, blankets, bedspreads, bed linens, sheet sets, and cases).

The holiday does not apply to items such as jewelry, cosmetics, eyewear, wallets, watches, furniture, rentals of clothing or footwear, or items purchased for use in a business or trade.

The letter notes the Department has published two companion advisory opinions: SC Revenue Ruling #10-7 (detailed examples of exempt and nonexempt items) and SC Revenue Ruling #10-8 (a question-and-answer document on frequently asked holiday questions).

What this means for you

If you are a shopper

Buy qualifying clothing, school supplies, computers, and listed bed-and-bath items between 12:01 a.m. Friday, August 5 and midnight Sunday, August 7, 2011 to avoid sales tax on those items. Non-listed items (jewelry, cosmetics, furniture, and so on) are still taxed.

If you are a retailer

Program the exemption for the exact weekend and item categories, and use SC Revenue Rulings #10-7 and #10-8 to resolve edge cases about which specific products qualify.

Common questions

Q: What are the exact dates and times of the 2011 holiday?
A: From 12:01 a.m. Friday, August 5, 2011 through midnight Sunday, August 7, 2011.

Q: What is exempt?
A: Clothing, clothing accessories, footwear, school supplies, computers, printers and printer supplies, computer software, and certain bed and bath items.

Q: What is not exempt?
A: Jewelry, cosmetics, eyewear, wallets, watches, furniture, rentals of clothing or footwear, and items for use in a business or trade, among others.

Subject

Sales Tax Holiday Dates for 2011

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL11-11.pdf

Original ruling text

State of South Carolina

Department of Revenue
301 Gervais Street, P. O. Box 125, Columbia, South Carolina 29214
Website Address: http://www.sctax.org

SC INFORMATION LETTER #11-11
SUBJECT:

Sales Tax Holiday Dates for 2011

DATE:

July 5, 2011

SUPERSEDES:

All previous advisory opinions and any oral directives in
conflict herewith.

AUTHORITY:

S. C. Code Ann. Section 12-4-320 (2000; Supp. 2010)
SC Revenue Procedure #09-3

SCOPE:

An Information Letter is a written statement issued to the public
to announce general information useful in complying with the
laws administered by the Department. An Information Letter
has no precedential value.

Code Section 12-36-2120(57) provides for an annual three-day sales tax holiday for sales
taking place from 12:01 a.m. on the first Friday in August and ending at midnight on the
following Sunday. Accordingly, the 2011 sales tax holiday weekend will begin Friday,
August 5, 2011 at 12:01 a.m. and end Sunday, August 7, 2011 at midnight.
During this time, the 6% state sales and use tax, and any applicable local sales and use
tax, will not be imposed on clothing, clothing accessories (e.g., hats, scarves, hosiery, and
handbags), footwear, school supplies (e.g., pens, pencils, paper, binders, notebooks,
books, bookbags, lunchboxes, and calculators), computers, printers and printer supplies,
computer software, and bath wash clothes, blankets, bed spreads, bed linens, sheet sets,
comforter sets, bath towels, shower curtains, bath rugs and mats, pillows, and pillow
cases. The sales tax holiday, however, does not apply to sales of jewelry, cosmetics,
eyewear, wallets, watches, furniture, rental of clothing or footwear, items for use in a
business, or items placed on layaway or similar deferred payment and delivery plans.
The Department has published two advisory opinions concerning the sales tax holiday;
each is available on our website at www.sctax.org. These documents are:

1. SC Revenue Ruling #10-7 – a detailed list of examples of exempt items during the
   sales tax holiday and a list of examples of nonexempt items.
2. SC Revenue Ruling #10-8 – a “question and answer” document addressing frequently
   asked sales tax holiday questions.