Tax-free weekend Aug. 7-9 in South Carolina
Friday, July 31, 2009 at 12:45PM
Editor

Back to school time is days away and once again South Carolina is offering a tax-free weekend, Aug. 7-9 to stock up on school supplies. The tax-free event includes clothing, footwear, all school supplies, computers and computer accessories.

Details and a download of items that are and are not tax exempt can be found at the state's tax website: http://www.sctax.org/Tax+Information/Sales+and+Use+Tax/Sales+Tax+Holiday.htm

Here is an excerpt from the law governing the holiday. A full list of items is on the state site linked above.
Code Section 12-36-2120(57) exempts from the sales and use tax:
(a) sales taking place during a period beginning 12:01 a.m. on the first Friday in August and ending at twelve midnight the following Sunday of:
(i) clothing;
(ii) clothing accessories including, but not limited to, hats, scarves, hosiery, and handbags;
(iii) footwear;
(iv) school supplies including, but not limited to, pens, pencils, paper, binders, notebooks, books, bookbags, lunchboxes, and calculators;
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(v) computers, printers and printer supplies, and computer software;
(vi) bath wash clothes, blankets, bed spreads, bed linens, sheet sets, comforter sets, bath towels, shower curtains, bath rugs and mats, pillows, and pillow cases.
(b) The exemption allowed by this item does not apply to:
(i) sales of jewelry, cosmetics, eyewear, wallets, watches;
(ii) sales of furniture;
(iii) a sale of an item placed on layaway or similar deferred payment and delivery plan however described;
(iv) rental of clothing or footwear;
(v) a sale or lease of an item for use in a trade or business.

Article originally appeared on The Anderson Observer (http://andersonobserver.com/).
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