SC Department of Revenue
2005 sales tax holiday




Public Affairs Office

Contact: Danny Brazell

Phone: (803) 898-5464





July 6, 2005


"Sales Tax Holiday" Weekend is Aug. 5 7


South Carolina shoppers looking for additional savings during South Carolina's annual tax-free weekend can now add bed sheets and shower curtains, among other things, to the list of items that are exempt from the state's sales and use tax this year.


During the Aug. 5 7 tax free weekend, bed linens, pillows, pillow cases shower curtains, bath towels and other related items have been added by legislation to the current list of purchases that are exempt from the state's 5% sales and use tax and any local county sales tax. Computers and printers, a key purchase for many shoppers during the tax-free weekend, remain exempt from the state's sales and use tax, as well.      


This is the sixth year of the tax-free weekend more commonly known as the Sales Tax Holiday which, by law, is held the first full weekend of each August. The South Carolina Merchants Association has said the tax-free

weekend is the third busiest shopping weekend of the year behind the post-Thanksgiving and the pre-Christmas Day weekends.


While not every purchase is free from sales and use tax during the Sales Tax Holiday, clothes and school supplies are exempt. A complete list of exempt items is available online at the South Carolina Department of Revenue Web site,, under "What's New."


Following is a list of new items that were approved by legislators this year as tax exempt during the Sales Tax Holiday:


            Bath mats

Bath rugs

            Bath towels (all sizes, including beach towels)

            Bath wash cloths

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, window curtains and other window treatments are not exempt.)

Bed pillow cases

Bed pillows (baby pillows, body pillows, husband pillows, throw pillows)

Bed sheets and bed sheet sets

Bed spreads

Blankets (afghan, baby, electric, and throw)

Pillow cases

Pillows (all types)

Shower curtains and liners (Shower curtain hooks and rings and shower curtain rods are not exempt.)        

Towels of all types and sizes, including bath, beach, kitchen and sports towels (Paper towels are not exempt.)  


(Listed below are the estimated taxpayer savings during previous tax-exempt weekends.)





$3.6 million


$2.7 million


$2.9 million


$2.3 million


$2.7 million



The S.C. Department of Revenue strives to make our website broadly accessible and is continuously working on improvements.
If you have problems accessing this website or suggestions on how to improve the accessibility of this site, please contact

Disclaimer and Copyright Information
Privacy Statement

Home / Contact DOR