Sales Tax Free Weekend

SALES TAX FREE WEEKEND ×

2021 Sales Tax Holiday

During the annual Sales Tax Holiday, a variety of purchases are exempt from the state's 6% Sales Tax and any applicable local taxes. Tax-free items range from clothing, accessories, and shoes to school supplies, backpacks, and computers. As long as an item is eligible, it is tax-free whether purchased in-store or online.

Online Shopping

Remember that eligible items are still tax-free if you shop online!

Check with your local retailer to see if they offer online shopping, delivery, or curbside pick-up.
Find cybersecurity tips at dor.sc.gov/securitycenter.

Did you know?

The Sales Tax Holiday in South Carolina first started in 2000.
In past years, shoppers have saved between $2 million and $3 million during the weekend.
There are 19 taxes in the Sales & Use Tax family, though not all of them apply to retail sales. Some of these 19 are local taxes that counties may choose to adopt to fund things like transportation projects and schools or to reduce Property Taxes.

Frequently Asked Questions

When is the Sales Tax Holiday?

What is exempt from the Sales and Use Tax during the holiday?

What is not exempt from the Sales and Use Tax during the holiday?

If I buy an eligible item online, is it still exempt?

What counts as a school supply?

Are musical instruments exempt? What about books?

I know computers are exempt, but what about smartphones, tablets, and other technology?

What kinds of computer accessories are eligible?

Which retailers participate?

I am a retailer. How do I report sales during the Sales Tax Holiday?

If I buy an eligible item during Tax Free Weekend, does it have to be delivered during the holiday in order for the exemption to apply?

Are delivery charges for an eligible item subject to tax?

How are returns and exchanges handled during the holiday?

How does the holiday apply to rain checks and layaway items?

Shopping Lists

These abbreviated lists include common items, but are not all-inclusive. Please see Revenue Ruling 19-4 for more information on exempt and nonexempt items.

Additional Resources

   Revenue Ruling 19-4: Policy document with examples of exempt items and FAQs.
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