When is South Carolina's 2014 sales tax holiday and what items are exempt (per SC IL #14-10)?

Plain-English summary

South Carolina's 2014 sales tax holiday runs from 12:01 a.m. Friday, August 1, 2014 through midnight Sunday, August 3, 2014. 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 1 and 3, 2014 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 2014 sales tax holiday?
A: From 12:01 a.m. Friday, August 1, 2014 through midnight Sunday, August 3, 2014.

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/IL14-10.pdf

Original ruling text

State of South Carolina

Department of Revenue
300A Outlet Pointe Blvd., P.O. Box 125, Columbia, South Carolina 29214
Website Address: www.sctax.org

SC INFORMATION LETTER #14-10

SUBJECT:

Sales Tax Holiday Dates for 2014

DATE:

July 10, 2014

AUTHORITY:

S.C. Code Ann. Section 12-4-320 (2014)
S.C. Code Ann. Section 1-23-10(4) (Supp. 2012)
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 2014 sales tax holiday weekend will begin Friday, August 1, 2014 at
12:01 a.m. and end Sunday, August 3, 2014 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.