"Second Amendment" Sales Tax Holiday is Nov. 27-28

South Carolina again will waive the state's sales and use tax on purchases of handguns, rifles and shotguns during this year's Second Amendment Sales Tax Holiday November 27-28.

The 48-hour tax break on firearm purchases begins at 12:01 a.m. November 27 and continues through midnight November 28. The tax exemption also applies to any local sales and use tax. The tax break does not apply to accessories such as ammunition, black powder, holsters, archery supplies and similar items. It also does not apply to the sale of antique or collectible handguns or handguns that do not fire a fixed cartridge.

The South Carolina Department of Revenue has posted a list of exempt and non-exempt items and answers to some of the most frequently asked questions at its website, www.sctax.org, under the "What's New" section.

Please note that this Second Amendment Sales Tax Holiday is uncodified and will only take place in 2009, unless re-enacted by the General Assembly.

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