AP NEWS

S.C. Tax Free Weekend: List of exempt and non-exempt items

July 24, 2018

Exempt Items

Adult diapers

Aerobic clothing

Antique clothing

Aprons

Athletic or sport uniforms or clothing (but not equipment such as mitts, helmets and pads)

Baby bibs

Baby clothes

Baby diapers (cloth or disposable)

Baby shoes

Bandanas

Barrettes

Bath mats

Bath rugs

Bath towels (all sizes, including beach towels)

Bath wash cloths

Bathing caps

Bathing suits

Bathing trunks

Beach caps and coats

Bed comforters and bed comforter sets

Bed duvets and covers

Bed linens, including baby bumper pads, canopies, baby crib padding, bed skirts, box spring covers, dust ruffles, mattress pads, mattress toppers, pillow covers, and shams (box springs, drapes, mattresses, table cloths, and window curtains and other window treatments are taxable)

Bed pillow cases

Bed pillows (e.g. baby pillows, body pillows, husband pillows, throw pillows) Bed sheets and bed sheet sets

Bed spreads

Belt buckles

Belts/suspenders

Blankets (e.g. afghan, baby, electric, and throw)

Blouses

Bobby pins

Bonnets

Boots (climbing, hiking, riding, ski, waders, fishing, cowboy)

Bow ties

Bras

Bridal gowns and veils (must be sold; rentals are taxable)

Capri pants

Caps

Coats, capes and wraps

Computer hardware service contracts sold in conjunction with computers

Computer software

Computer software service contracts sold in conjunction with computer software Computer software service contracts when the true object of the contract is to obtain computer software updates during the contract period

Computers (computer parts, such as computer monitors, keyboards and scanners, when not sold in conjunction with a central processing unit (CPU) and accessories are taxable)

Costumes (must be sold; rentals are taxable)

Coveralls

Daily planners or organizers when used by school children as a school supply

Dress shields

Dresses

Earmuffs

Elastic ponytail holders

Fishing boots

Formal clothing (must be sold; rentals are taxable)

Furs

Galoshes

Girdles

Gloves (batting, bicycle, dress, garden, golf, ski, tennis)

Gowns

Graduation caps and gowns (must be sold; rentals are taxable)

Gym suits

Hair bows

Hair clips

Hand muffs

Handbags

Handkerchiefs

Hats

Headbands

Hosiery

Hunting vests

Ice skates (rentals are taxable)

In-line skates (rentals are taxable)

Jackets

Jeans

Jogging suits

Jumpers

Leg warmers

Leotards and tights

Lingerie

Mittens

Nightgowns

Overshoes

Pajamas

Pants

Pantsuits

Pantyhose

Personal Digital Assistants or PDAs (PDAs are hand-held computers used as daily planners. Please note that the exemption does not apply to cell phones with a PDA, computer applications or similar components.)

Pillow cases

Pillows (all types)

Ponchos

Printer supplies (replaceable ink cartridges used in printers are exempt from tax as “printer supplies”)

Printers (replacement parts are taxable)

Prom dress (must be sold; rentals are taxable)

Purses

Raincoats

Rainwear

Riding pants

Robes

Roller skates (provided the skates are permanently attached to the boots) (rentals are taxable)

Sandals

Scarves

School supplies including, but not limited to, pens, pencils, paper, binders, notebooks, books, blue books, bookbags, lunchboxes, musical instruments and calculators (school office and janitorial supplies are taxable)

School uniforms

Scout uniforms

Shawls and wraps

Shirts

Shoes (ballet, baseball, bicycle, boat, boots, bowling (taxed if rented), cleated, cross trainers, flip-flops, football, golf, jazz/dance, soccer, track, in-line skates, ice skates, running, etc.) (rentals are taxable)

Shorts

Shoulder pads for dresses, jackets, etc. (but not athletic or sport protective pads)

Shower curtains and liners (shower curtain hooks and rings and shower curtain rods are taxable)

Ski boots (snow) (rentals are taxable)

Ski masks

Ski suits (snow)

Skin diving suits

Skirts

Sleepwear

Slippers

Slips

Sneakers

Socks

Sport clothing and uniforms (but not equipment such as mitts, helmets, and pads)

Sport jacket

Stockings

Suits

Support hosiery

Suspenders

Sweat pants

Sweat shirts

Sweat suits

Sweatbands

Sweaters

Ties/neckwear

Tights

Towels of all types and sizes, including bath, beach, kitchen, and sport towels (paper towels are taxable)

T-shirts

Tuxedo (must be sold; rentals are taxable)

Umbrellas

Underwear

Waders

Wet and dry suits

Non-Exempt Items

Any clothing or footwear that is rented

Any item (whether sold or leased) used in a trade or business

Any item placed on layaway or similar deferred payment and delivery plan

Backpacks for hiking and camping (bookbags for school are exempt)

Bathroom accessories or supplies (soap, shower curtain hooks and rings, shower curtain rods, toothbrush holders, towel holders, tissue box covers, toilet paper, wastebaskets)

Box springs

Briefcases

Cameras

Cell phones

Change purse

Clocks (alarms clocks, wall clocks, etc.)

Clothing that is rented

Computer parts (such as computer monitors, keyboards and scanners when not sold in conjunction with a central processing unit (CPU)) and accessories other than printers and printer supplies (computers, computer software, printers, and printer supplies are exempt)

Cookware

Cosmetics

Costume rentals (rentals are taxable; must be sold to be exempt)

Daily planners or organizers (whether or not such include a calculator) when not used by school children as a school supply

Digital cameras

Digital music players

Drapes

Employee uniforms

Eyewear

Footwear that is rented Formal clothing that is rented Furniture

Gift wrapping paper

Glasses

Goggles

Golf clubs

Greeting cards

Hardware (hand tools, power tools, etc.)

Health food supplements

Helmets (sport, motorcycle, bicycle, etc.)

Hobby equipment, supplies and toys

Housewares

Jewelry

Key cases

Mattresses

Mitts (baseball fielder’s, hockey, etc.) (batting, bicycle, dress, garden, golf, ski, tennis, work gloves are exempt)

Music player

Music tapes, records and compact discs

Paper products that are not school supplies (greeting cards, gift wrapping paper, etc.)

Paper towels

Personal flotation devices

Printer replacement parts (printers are exempt)

Protective masks and goggles (athletic, sport, or occupational)

Roller skates not permanently attached to the boot

Safety clothing for use in a trade or business

Safety glasses and goggles

Safety shoes for use in a trade or business

School office and janitorial supplies Sewing accessories

Sheet stretchers

Shin guards and padding

Shoulder pads (football, hockey, etc.)

Shower curtain hooks and rings Shower curtain rods

Sleeping bags

Smartphones

Sporting equipment (baseball mitts, golf clubs, helmets, hockey mitts, life jackets and vests, masks, pads, swim fins, swimming masks and goggles)

Stereo equipment

Sunglasses

Table cloths

Table placemats and other table supplies (napkins, napkin holders)

Tissue box covers

Toilet paper Toothbrush holders

Towel holders

Toys

Vitamins

Wallets

Wastebaskets

Watch bands

Watches

Wigs

Window curtains

Window treatments (curtains, drapes, shades, valances)

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