SC Department of Revenue
2003 Sales Tax Holiday




SOUTH CAROLINA DEPARTMENT OF REVENUE                                  Public Affairs Office                   Phone (803) 898-5464                               Contact: Danny Brazell                Fax   (803) 898-5446                                           Email:


FOR IMMEDIATE RELEASE                                                                           July 2, 2003


Annual "sales tax holiday" is Aug. 1 - 3

       While fall is still months away, it's not too early for South Carolina shoppers to begin thinking about those back-to-school and other special purchases during the state's annual three-day break from the sales and use tax.

      The "sales tax holiday" begins at 12:01 a.m. Friday, Aug. 1 and continues through midnight Sunday, Aug. 3. The exemption from the state's 5% sales and use tax --and applicable local sale taxes-- is granted on purchases such as clothes, shoes and  school supplies. But the exemption also applies to computers, computer software and printers as well, and the sales tax holiday is fast becoming a favorite time for such purchases.

      This is the fourth year of the sales tax holiday, which became law in 2000. The tax-free weekend is the first weekend in August of each year. It is estimated by the Department of Revenue that South Carolina sales tax holiday shoppers saved more than $3 million in sales and use tax exemptions last year. In addition, South Carolina merchants have begun getting into the spirit of the annual tax break by offering special sales and promotions during that weekend, saving shoppers even more money.

      A complete list of exempt items is available at the Department of Revenue web site,, under "What's New." While the list provides more than 125 examples of items exempt from the sales and use tax during the sales tax holiday, some items, such as jewelry, cosmetics, furniture, clothing and shoe rentals, and items purchased for use in a trade or business, are not exempt.

      The web site also has the answers to the most frequently asked questions about South Carolina's tax-free weekend.

      Listed below are the estimated tax savings by taxpayers during the previous sales tax holidays.




$3.6 Million


$2.7 Million


$3 Million





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