Menu
Tax Notes logo

South Carolina DOR Announces Annual Sales Tax Holiday

Dated July 1, 2020

SUMMARY BY TAX ANALYSTS

The South Carolina Department of Revenue has announced that the state's annual sales tax holiday will be held August 7-9, 2020, during which time new or used computers, clothing, footwear, and other eligible products will be exempt from the 6 percent state sales tax and any applicable local taxes.

The DOR also provided consumers with tips for safe shopping during the sales tax holiday, including purchasing eligible items online, utilizing curbside pickup options, and adhering to social distancing guidelines to help prevent the spread of COVID-19.

In addition, the department advised retailers who sell eligible tax-free items during the tax holiday that those sales should be reported and taken as a deduction on their August sales tax returns.

SOUTH CAROLINA'S 2020 SALES TAX HOLIDAY KICKS OFF FRIDAY, AUGUST 7

6/29/2020

Computers, clothes, and school supplies are among a variety of items customers can purchase free of Sales Tax during South Carolina's annual 72-hour Sales Tax Holiday from Friday, August 7, through Sunday, August 9, 2020.

The South Carolina Department of Revenue (SCDOR) reminds shoppers that eligible items can be purchased online and in-store without paying the state's 6% Sales Tax and any applicable local taxes during South Carolina's Sales Tax Holiday.

"In these difficult times, Tax Free Weekend is a great way for South Carolina shoppers to save money, and even more, it's a time to support our South Carolina businesses," said SCDOR Director Hartley Powell. "Don't forget, online purchases of eligible items are tax-free too, so check out your favorite local retailer's website."

Tax-free items include computers, printers, school supplies, clothing and accessories, footwear, and certain bed and bath items. These tax-free items can be new or used and are eligible regardless of price.

Items that are not tax-free during the Sales Tax Holiday include digital cameras, smartphones, jewelry, cosmetics, eyewear, wallets, watches, furniture, rental clothing or footwear, and items for use in a trade or business.

Last year, South Carolina shoppers bought more than $21.7 million in tax-free items during the Sales Tax Holiday.

Tips for safe Sales Tax Holiday shopping

  • Online purchases of eligible items are tax-free too. Find cybersecurity tips at dor.sc.gov/securitycenter.

  • Check with your local retailer for online shopping, delivery, or curbside pick-up options.

  • If you shop in-store, practice social distancing and other guidelines recommended by the CDC and SCDHEC to help protect yourself and others from COVID-19.

Get the details and start planning your Tax Free Weekend by vising dor.sc.gov/taxfreeweekend for shopping lists and FAQs.

Information for Retailers

All retailers who sell eligible items participate in the Sales Tax Holiday and may not collect Sales Tax from their customers on eligible purchases.

Sales of eligible tax-free items during the Sales Tax Holiday should be reported and taken as a deduction on a retailer's August Sales Tax return. Retailers can file and pay Sales Tax and manage all of their South Carolina tax accounts online using our free tax portal, MyDORWAY. Review Revenue Ruling #19-4 and Information Leer #20-17 for additional information.

Share the savings! Post your Sales Tax Holiday deals, savings, and photos using #SCtaxfree. RSVP to the event on Facebook and follow the SCDOR on Facebook and Twitter for Tax Free Weekend updates, resources, and reminders.

Copy RID