When is South Carolina's 2012 sales tax holiday and what items are exempt (per SC IL #12-7)?

Plain-English summary

South Carolina's 2012 sales tax holiday runs from 12:01 a.m. Friday, August 3, 2012 through midnight Sunday, August 5, 2012. During that three-day weekend, the 6% state sales and use tax — and any applicable local sales and use tax — is not imposed on qualifying items.

Exempt items include clothing and clothing accessories (hats, scarves, hosiery, handbags), footwear, school supplies (pens, pencils, paper, binders, notebooks, books, bookbags, lunchboxes, calculators), computers, printers and printer supplies, computer software, and certain bed and bath items (blankets, bed spreads, bed linens, sheet sets, comforter sets, bath towels, wash cloths, shower curtains, bath rugs and mats, pillows, and pillow cases).

The holiday does not apply to 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 plans. For detailed lists of exempt and nonexempt items and answers to common questions, the letter points to two Department advisory opinions, SC Revenue Ruling #10-7 (examples of exempt and nonexempt items) and SC Revenue Ruling #10-8 (a question-and-answer document).

What this means for you

If you are a shopper

Buy qualifying clothing, school supplies, computers, and listed bed/bath items between August 3 and 5, 2012 to avoid the 6% state tax and any local tax. Business-use purchases and the excluded categories above stay taxable.

If you are a retailer

Program registers to exempt qualifying items for the three-day period and keep the ordinary tax on excluded items (jewelry, cosmetics, eyewear, watches, furniture, business-use items, layaway). Revenue Rulings #10-7 and #10-8 provide the detailed item lists and FAQ guidance.

Common questions

Q: When is the 2012 sales tax holiday?
A: From 12:01 a.m. Friday, August 3, 2012 through midnight Sunday, August 5, 2012.

Q: What is exempt?
A: Clothing and accessories, footwear, school supplies, computers, printers and printer supplies, computer software, and certain bed and bath items — free of the 6% state tax and any local tax during the holiday.

Q: What is not exempt?
A: Jewelry, cosmetics, eyewear, wallets, watches, furniture, rental of clothing or footwear, items for business use, and items placed on layaway.

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL12-7.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 #12-7
SUBJECT:

Sales Tax Holiday Dates for 2012

DATE:

June 22, 2012

SUPERSEDES:

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

AUTHORITY:

S. C. Code Ann. Section 12-4-320 (2000; Supp. 2011)
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 2012 sales tax holiday weekend will begin Friday,
August 3, 2012 at 12:01 a.m. and end Sunday, August 5, 2012 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.