Retailer toolkit
We encourage shoppers to buy local, both online and in stores, during the 2025 Tax Free Weekend (also known as the Sales Tax Holiday). If you're a retailer who sells eligible items, don't miss this opportunity to promote your shop! We've filled this page with promotional tips, social media content, and FAQs just for you.
Retailer FAQs
- What is exempt?
Broadly, exempt items include: clothing and accessories; footwear; school supplies used for school assignments; computers, software, and printers; certain bed and bath supplies. Check out the lists on dor.sc.gov/taxfreeweekend and in Revenue Ruling 19-4 for examples of exempt and non-exempt items.
- What if I have an online store?
Online sales are exempt from Sales Tax (including local taxes) as long as the item is eligible for exemption, the sale occurs during Tax Free Weekend, and the item is purchased in or is shipped into South Carolina.
If delivery of a purchase is made after Tax Free Weekend ends, eligible items are still exempt from Sales Tax as long as the item is ordered, paid for, and accepted by the retailer during the weekend for immediate shipment.
Delivery charges associated with an eligible item are also exempt from Sales Tax during Tax Free Weekend.
- How do I report sales for Tax Free Weekend?
- Filing Online: Log in to your MyDORWAY account. When filing your August Sales Tax return, enter the amount of exempt sales made during the Sales Tax Holiday as a deduction on the State Sales and Use Tax Worksheet. For the deduction type, select “Sales Tax Holiday.”
- Filing by Paper: Report your total sales exempt during the Sales Tax Holiday on page 2, Item 4a of Form ST-3.
Remember, the Sales Tax Holiday deduction code is only allowed on your August Sales Tax return, due in September.
- Do I have to participate?
Yes. All retailers who sell eligible items participate in Tax Free Weekend and cannot collect Sales Tax from customers on eligible purchases. This includes online sales made by out-of-state retailers and marketplace facilitators.
- How are returns and exchanges handled during Tax Free Weekend?
If a customer purchases an item during Tax Free Weekend and exchanges it for the same item after August 3, no additional tax will be charged. However, if a customer returns an item and receives credit for a new purchase, the newly purchased item will be subject to Sales and Use Tax.
If a customer purchases an item before August 1 and returns or exchanges it during Tax Free Weekend, no additional tax will be due if the exchanged or purchased item is also eligible.
- How does Tax Free Weekend apply to rain checks and layaway items?
An eligible item must be purchased during Tax Free Weekend to be exempt. If a customer buys an eligible item during the weekend using a rain check issued before Tax Free Weekend, that item will be exempt. However, if the customer is issued a rain check during Tax Free Weekend, the purchase is not exempt if it is made after August 3.
Items placed on layaway are not exempt.
In addition to the questions and answers above, you can find more FAQs at dor.sc.gov/taxfreeweekend and in Revenue Ruling 19-4.
Remind your customers to mark their calendars for Tax Free Weekend
You know the importance of communicating with your customers, so we've gathered a few resources to help you promote the Tax Free Weekend. Feel free to use the graphics and messages below on your business's social sites, website, and in-store:
Need help wording your social media posts?
Add Tax free Weekend logos to your promotional graphics
Logos have a transparent background:
Print store signage
For your in-store shoppers, print out one of our 8.5x11 signs to hang on your door or in your store to remind customers to come back during Tax Free Weekend:
