Sales, Use and International Tax Articles

Sales, Use and International Tax Activity Update - July 2010

U.S. Swept by Torrential Tax Holidays for Back to School - South Carolina

Beginning at 12:01 a.m. on Friday, August 6, 2010 and ending at twelve midnight on Sunday, August 8, 2010 South Carolina will hold its annual sales tax holiday giving shoppers the opportunity to purchase certain clothing, school supplies and shoes free of sales tax. 

During this time, the 6% state sales and use tax, and any applicable local sales and use tax, will not be imposed on clothing, clothing accessories (e.g., hats, scarves, hosiery, and handbags), footwear, school supplies (e.g., pens, pencils, paper, binders, notebooks, books, bookbags, lunchboxes, and calculators), computers, printers and printer supplies, computer software, and bath wash clothes, blankets, bed spreads, bed linens, sheet sets, comforter sets, bath towels, shower curtains, bath rugs and mats, pillows, and pillow cases. The sales tax holiday, however, does not apply to sales of jewelry, cosmetics, eyewear, wallets, watches, furniture, rental of clothing or footwear, items for use in a business, or items placed on layaway or similar deferred payment and delivery plans.

The South Carolina Information Letter #10-6 can be viewed on the South Carolina Department of Revenue Web site.

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