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South Carolina’s tax-free shopping weekend starts at 12:01 a.m. on August 4 and ends at midnight on August 6.

Here is an extensive list of exempted and non-exempted items.

SCHOOL SUPPLIES AND TECHNOLOGY

EXEMPT

*For examples of devices that are not considered computers and clarification of school supplies, please see our Frequently Asked Questions
document at dor.sc.gov/taxfreeweekend.

NOT EXEMPT

CLOTHING AND ACCESSORIES

EXEMPT

  • Adult diapers
  • Aerobic clothing
  • Antique clothing
  • Aprons
  • Athletic uniforms or clothing
  • Baby bibs
  • Baby clothes
  • Baby diapers (cloth or disposable)
  • Baby shoes
  • Bandannas
  • Barrettes
  • Bathing caps
  • Bathing suits
  • Bathing trunks
  • Beach capes and coats
  • Belt buckles
  • Belts/suspenders
  • 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
  • Corset laces
  • Corsets
  • Costumes (must be sold; rentals are taxable)
  • Coveralls
  • Dress shields
  • Dresses
  • Earmuffs
  • Elastic ponytail holders
  • Fishing boots
  • Formal clothing (must be sold; rentals are taxable)
  • Furs
  • Galoshes
  • Garters/garter belts
  • 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
  • Ponchos
  • 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 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)
  • 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
  • T-shirts
  • Tuxedo (must be sold; rentals are taxable)
  • Umbrellas
  • Underwear
  • Waders
  • Wet and dry suits

NOT EXEMPT

  • Backpacks for hiking and camping (bookbags for school are exempt)
  • Briefcases
  • Change purses
  • Clothing that is rented
  • Cosmetics
  • Costume rentals (exempt if sold)
  • Employee uniforms
  • Eyewear
  • Footwear that is rented
  • Formal clothing that is rented
  • Glasses
  • Goggles
  • Golf clubs
  • Helmets
  • Jewelry
  • Mitts (baseball fielder’s, hockey, etc.; batting, bicycle, dress, garden, golf, ski, tennis, work gloves are exempt)
  • Personal flotation devices
  • 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
  • Shin guards and padding
  • Shoulder pads (football, hockey, etc.)
  • Sporting equipment (baseball mitts, golf clubs, helmets, hockey mitts, life jackets and vests, masks, pads, swim fins, swimming masks and goggles)
  • Sunglasses
  • Watch bands
  • Watches
  • Wigs

DORM & HOME

EXEMPT

NOT EXEMPT

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