South Carolina’s 2026 tax-free weekend starts August 7. What purchases qualify
South Carolina’s 2026 tax-free weekend begins at 12:01 a.m. Friday, August 7, and ends at midnight Sunday, August 9. During that 72-hour period, shoppers can buy qualifying clothing, shoes, school supplies, computers and other items without paying the state’s 6% sales and use tax or applicable local taxes.
The savings apply to eligible purchases made in stores or online. But the exemption is based on the specific item and its intended use, so not every back-to-school, dorm-room or technology purchase qualifies.
What qualifies for the tax exemption
South Carolina’s Department of Revenue lists these primary eligible categories:
- Clothing and clothing accessories
- Footwear
- School supplies used in the classroom or at home for school assignments
- Computers, software, printers and printer supplies
- Certain bed-and-bath items, including sheets, bedspreads, blankets, towels, shower curtains, pillows and pillowcases
Eligible items can be new or used, and there is no price limit. Examples include backpacks, notebooks, binders, calculators, books used for school purposes, musical instruments used for school assignments, coats, uniforms, athletic shoes and diapers.
The exemption removes South Carolina’s 6% state tax as well as local sales and use taxes collected by the Department of Revenue on behalf of local jurisdictions. Local rates vary by county.
What remains taxable
The holiday does not cover smartphones, cell phones, furniture, jewelry, cosmetics, eyewear, watches, wallets, clothing or footwear rentals, or items purchased for use in a trade or business.
Layaway purchases and similar deferred-payment or deferred-delivery arrangements also remain taxable.
Sports equipment is another common point of confusion. Clothing and shoes may qualify, but items such as helmets, protective pads, sports gloves, life jackets and other equipment generally do not.
Technology and dorm-room purchases require care
Computers, software, printers and printer supplies can qualify. A monitor, keyboard or mouse purchased separately is generally taxable unless it qualifies as a school supply used for school assignments. Those accessories can also be exempt when sold as part of a package with a computer.
Smartphones, phone cases, chargers, televisions, video-game systems, e-readers and handheld devices primarily used to make calls, watch videos, listen to music or read books are not covered by the computer exemption.
College students should also check the intended use of dorm-room purchases. Refrigerators, toiletries, tissues, hand sanitizer and storage containers are not school supplies under the state’s guidance because they are not used for school assignments. Furniture is excluded as well.
Online orders can qualify even if delivery comes later
Online purchases qualify when the item is ordered and paid for during the holiday and the retailer accepts the order for immediate shipment. Delivery does not have to occur by August 9.
Delivery, shipping and handling charges tied to an eligible item are also exempt. Shoppers should keep their order confirmation and receipt in case the tax treatment needs to be reviewed.
All retailers selling eligible items must participate, including out-of-state online retailers and marketplace facilitators that make qualifying sales into South Carolina.
Returns, exchanges and rain checks
An eligible item bought during the holiday can generally be exchanged later for the same type of item at the same or a lower price without additional tax. A size or color exchange is an example.
If the replacement is the same type of item but costs more, the full price of the new item is subject to sales and use tax. An exchange for a different type of item also creates a taxable post-holiday purchase based on the full price of the new item.
A rain check issued before the holiday can be used during the holiday for an eligible tax-free purchase. But if a rain check is issued during the holiday and used afterward, the later purchase is taxable.
If a retailer incorrectly charges tax on an eligible item, the Department of Revenue says the retailer should refund the tax. Consumers should retain documentation and refer the retailer to the department’s sales-tax-holiday guidance.
How much money is involved
The 2026 holiday is South Carolina’s 26th since the program began in 2000. The Department of Revenue reported that shoppers purchased more than $25 million in tax-free items during last year’s event, producing more than $1.5 million in reported sales-tax savings. Those are prior-year figures, not a forecast for 2026.
For shoppers, the key deadline is the 72-hour window from 12:01 a.m. Friday, August 7, through midnight Sunday, August 9. Checking the item category and intended use before checkout is especially important for technology, dorm supplies, sports equipment and purchases connected to a business.
Sources
Discover more from Interactive News
Subscribe to get the latest posts sent to your email.
