SALT Report 2018-10 – During the annual Sales Tax Holiday, a variety of back-to-school essentials 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. Shoppers will also find tax free items for the home and dorm room.
In past years, South Carolina shoppers have saved between $2 million and $3 million during the holiday weekend.
Items such as jewelry, cosmetics, eyewear, furniture, and layaway purchases are not exempt.