When was South Carolina's 2020 sales-tax holiday, and which purchases qualified for the state and local tax exemption?

Plain-English summary

South Carolina's 2020 sales-tax holiday ran from 12:01 a.m. Friday, August 7 through midnight Sunday, August 9, 2020.

Eligible purchases were free from the 6% state sales and use tax and from local sales and use taxes the Department collected for local jurisdictions. The exemption applied to online and in-store purchases, new and used items, buyers of any age, and items of any dollar amount.

The main exempt categories were:

• clothing and clothing accessories, including custom-made clothing;
• footwear;
• school supplies used in class or at home for school assignments, whether purchased or leased;
• computers, software, printers, and printer supplies, whether purchased or leased; and
• certain bed and bath supplies.

Items specifically outside the holiday included trade-or-business purchases, clothing and footwear rentals, watches, prescription and nonprescription eyewear, jewelry, cosmetics, wallets, furniture, and items placed on layaway or a similar deferred-payment-and-delivery plan.

The attached examples added detail. Among other things, employee-purchased work uniforms could qualify while employer-purchased uniforms did not; computers for personal use could qualify while business-use computers did not; and bed linens and towels qualified while mattresses, box springs, toiletries, and furniture did not.

What this means for you

Shoppers

Eligibility depended on the item and its use, not its price. An online purchase could qualify just like an in-store purchase during the 72-hour period.

Retailers

The holiday covered both state and Department-collected local tax on eligible items. Retailers could not treat the exemption as a general waiver for every back-to-school or household purchase.

Businesses

Items used in a trade or business were outside the holiday, even when the same type of item could be exempt for personal or school use.

Common questions

Q: Did the holiday waive local tax too?
A: Yes, for eligible purchases and for local sales and use taxes collected by the Department.

Q: Was there a price limit?
A: No.

Q: Did online purchases qualify?
A: Yes, if the item and sale otherwise met the holiday rules.

Q: Were layaway purchases exempt?
A: No.

Citations and references

• S.C. Code Ann. § 12-36-2120(57)
• SC Revenue Ruling #19-4, as cited for detailed sales-tax-holiday questions
• S.C. Code Ann. §§ 12-4-320 and 1-23-10(4)
• SC Revenue Procedure #09-3

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL20-17.pdf

Original ruling text

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE
300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 12265, Columbia, South Carolina 29211

SC INFORMATION LETTER #20-17

SUBJECT:

Sales Tax Holiday Dates for 2020 and List of Exempt and Non-Exempt Items

DATE:

June 29, 2020

REFERENCE:

S.C. Code Ann. Section 12-36-2120(57) (2014)

AUTHORITY:

S.C. Code Ann. Section 12-4-320 (2014)
S.C. Code Ann. Section 1-23-10(4) (2005)
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.

SALES TAX HOLIDAY DATES FOR 2020
Code Section 12-36-2120(57) provides for an annual three-day (72-hour) sales tax holiday for
eligible sales taking place the first Friday in August through midnight the following Sunday night.
This year, the sales tax holiday period is from 12:01 a.m. Friday, August 7, 2020 through midnight
Sunday, August 9, 2020.
HIGHLIGHTS OF SALES TAX HOLIDAY
The sales tax holiday allows resident and nonresident shoppers an opportunity to purchase certain
items specified by statute free of South Carolina’s 6% State sales and use tax and free of any local
sales and use taxes collected by the Department on behalf of local jurisdictions. The sales tax holiday
applies to eligible items purchased online or in store for use by any age (from infant to senior
citizen), to new or used items, and to items of any dollar amount.
The following items may be purchased tax free during the sales tax holiday:
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clothing (including custom-made clothes) and clothing accessories
footwear
school supplies used in the classroom or at home for school assignments (whether purchased
or leased)
computers, computer software, printers, and printer supplies (whether purchased or leased)
certain bed and bath supplies

The following items are specifically not exempt during the sales tax holiday by law:
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items for use in a trade or business
clothing or footwear rentals (e.g., tuxedo rentals, bowling shoe rentals)
watches
eyewear (prescription or nonprescription)
jewelry
cosmetics
wallets
furniture
items placed on layaway or similar deferred payment and delivery plan

LIST OF EXEMPT ITEMS AND TAXABLE ITEMS – LIST ATTACHED
A two page list of items exempt from the tax, and items not exempt from the tax (taxable), during the
sales tax holiday is attached. This list provides examples of items by category; it is not an allinclusive list.
ADDITIONAL INFORMATION AND GUIDANCE
For more information, see SC Revenue Ruling #19-4 which addresses frequently asked sales tax
holiday questions from retailers and individuals. Questions addressed include what are “school
supplies” for purposes of the sales tax holiday; how does the exemption apply to “computer
supplies;” what time zone determines the authorized time period for the sales tax holiday; can a
retailer “opt out” of the sales tax holiday; when is the “sale date” of an eligible item deemed to occur;
how does the exemption apply to exchanges and rain checks; and the application of the sales tax
holiday exemption to uniforms, clothing, and footwear purchased by a person to wear for work.

2

SOUTH CAROLINA SALES TAX HOLIDAY
Examples of Exempt and Taxable Items (Not All Inclusive)
(See Code Section 12-36-2120(57) and SC Revenue Ruling #19-4.)
I.
CLOTHING and CLOTHING ACCESSORIES
The tax holiday applies to purchases of new or used clothing and clothing accessories for use by any age and
of any dollar amount. It does not apply to clothing and accessories used in a trade or business or rented.
Examples of Exempt Items
 Everyday
Belts & suspenders
Dresses & skirts
Leggings
Neckties & scarves
Pants, jeans & shorts
Shirts & blouses
Suits & blazers
Sweaters & sweatshirts
 Outer Wear
Coats (all types)
Ear muffs
Gloves & mittens
Hats & caps
Rainwear & umbrellas
Vests

 School Wear
Graduation caps & gowns
Gym suits
Uniforms (band, school & sports)
 Sleepwear
 Underwear
Bras, panties, slips, & T-shirts
Diapers (cloth & disposable)
Hosiery, socks & tights
Incontinent underwear
 Sports/Exercise Wear
Exercise clothing
Gloves (batting & golf)
Hunting & ski clothing
Leotards
Swim wear & water apparel

 Miscellaneous/Specialty
Belt buckles
Bibs
Choir robes
Costumes
Fabric for custom clothing
Formal wear
Hair accessories & wigs
Handkerchiefs
Maternity clothing
Pet coats & sweaters
Pocketbooks & purses
Scout uniforms
Work uniforms purchased by
the employee

 Sports Equipment
Helmets (bicycle & football)
Hockey & baseball mitts
Protective wear (masks,
mouth guards, knee pads &
swim goggles)
Life jackets

 Miscellaneous/Specialty
Cosmetics
Eyewear (contacts & glasses)
Fitness tracking devices
Jewelry
Phone cases
Wallets & billfolds
Watchbands
Watches & smartwatches

Examples of Taxable Items
 Clothing Placed on Layaway
 Costume Rentals
 Formal Wear Rentals
 Safety Equipment (hard hats &
ear protectors)
 Uniforms Purchased by
Employers for Employees

II.
FOOTWEAR
The tax holiday applies to purchases of new or used footwear for use by any age and of any dollar amount.
It does not apply to footwear used in a trade or business or rented.
Examples of Exempt Items
 Everyday
Boots (cowboy & hunting)
Flip flops
Sandals
Shoes (all types)
Slippers

Sports/Exercise
Cleats
Dance shoes (ballet & tap)
Hiking shoes & boots
Sports shoes (golf & bicycle)
Ski boots

 Miscellaneous/Specialty
Diabetic shoes
Orthopedic shoes
Rain boots & over shoes
Skates (ice & in-line)

 Footwear Accessories
Shoe inserts
Shoe laces

 Work/Safety Shoes Provided to
Employees by the Employer

Examples of Taxable Items
 Bowling Shoe Rentals
 Shoes Placed on Layaway

Revised June 2019

III.
SCHOOL SUPPLIES
The tax holiday applies to purchases of “school supplies” used in the classroom or at home for school
assignments of any dollar amount, whether purchased or leased.
Examples of Exempt Items
 Art Supplies
 Book Bags & Backpacks
 Binders
 Books
 Calculators
 Calendars
 Compasses & Protractors
 Computer Bags
 Computer Supplies (earbuds,
headphones, stylus & flash
drives)

 Crayons
 Erasers
 Folders
 Glue & Glue Sticks
 Highlighters
 Index Cards
 Lunch boxes
 Markers
 Music Instruments Used for
School Assignments (including
rentals)

 Music Supplies (sheet music)
 Notebooks
 Paper (typing, graph, construction
& poster board)
 Pencil Sharpeners
 Pencils & Pencil Cases
 Pens
 Rulers
 Scissors
 Stapler & Staples
 Tape

 Clocks
 Dorm Supplies (housewares,
refrigerator & toiletries)
 Furniture (desks & bookcases)
 Hand Sanitizers & Tissues

 Office Supplies
 Smartphones & Cell Phones
 Stationery
 Strollers & Car Seats
 Toys

Examples of Taxable Items
 Backpacks for camping
 Batteries
 Bicycles
 Briefcases
 Cleaning Supplies

IV.
COMPUTERS, COMPUTER SOFTWARE, PRINTERS, AND PRINTER SUPPLIES
The tax holiday applies to computers, computer software, printers, and printer supplies of any dollar
amount, whether purchased or leased. It does not apply to items used in a trade or business.
Examples of Exempt Items
 Computers & Computer Software
Computer supplies (monitor, keyboard, mouse, &
speakers) when sold as a package with a central
processing unit (CPU)
Laptop, desktop, or tablet computer systems having
a CPU
Warranty and service agreements

 Printers & Printer Supplies
Cartridges
Printers
Printer Inks
Printer Papers
Toners

Examples of Taxable Items
 Computer Supplies Sold Separately (mouse &
keyboard) for Business Use (see “school
supply” examples of exempt items)
 Computers Used in a Business

 E-readers
 Music & Video Players
 Phone Chargers
 Replacement Parts

 Scanners
 Smartphones & Phones
 Televisions
 Video Game Consoles

V.
BED AND BATH SUPPLIES
The tax holiday applies to bed and bath supplies for use by any age and of any dollar amount. It does not
apply to items used in a trade or business.
Examples of Exempt Items
 Bath
Mats & rugs
Shower curtains & liners
Towels & wash cloths
(bath, beach, kitchen & sport towels)

 Bedding
Bed skirts
Bed spreads & comforters
Blankets & throws
Bumper pads & crib linens
Mattress pads & toppers
Pillows (all types)
Sheets & pillow cases

Examples of Taxable Items
 Bath (Miscellaneous)
Accessories (soap dish, towel holder, shower
curtain rings & rod)
Cleaning supplies
Toiletries
Trashcans

 Bed (Miscellaneous)
Dorm items (ironing boards, rugs, clothes racks,
hangers, storage containers & lamps)
Furniture (bed frames, cribs & chairs)
Mattresses & box springs
Sleeping bags
Window treatments

Revised June 2019