Exempt List:

- Clothing

- Clothing accessories including, but not limited to, hats, scarves, hosiery, handbags

- Footwear

- Pens and pencils

- Binders, notebooks and books

- Bookbags

- Lunchboxes

- Calculators

- Computers printers and printer supplies

- Computer software

- Bath wash clothes

- Blankets, bed spreads, bed linens, sheet sets and comforter sets

- Bath towels, shower curtains, bath rugs and matts

- Pillows and pillow cases

Non-Exempt Items:

- Sales of jewelry, cosmetics, eyewear, wallets and watches

- Sales of furniture

- Sale of an item placed on layaway or similar deferred payment and delivery plan

- Rental of clothing or footwear

- Sale or lease of an issue for use in a trade or business

- According to S.C. Department of Revenue

Back-to-school exempt and non-exempt list

Starting Aug. 1, families have the opportunity to spend a little less at the cash register for their back-to-school items.


The sales tax-free holiday begins on Friday at 12:01 a.m., and ends at midnight on Sunday.


Shoppers won't have to pay the 6 percent state sales tax and use tax for items including clothing, pens and pencils, notebooks, notebook paper, towels, backpacks and bedsheets. Other exempt items include calculators, bath and bed items, foot ware and computers.


The sales tax holiday does not include cosmetics, wallets, furniture, jewelry or items placed on layaway.


For Target employees, this weekend means getting ready ahead of time to make back-to-school items accessible for customers.


Laci Feist, Target logistics executive team leader, pointed out the large, yellow pencils hanging from the ceiling with black writing telling customers which way to the tax-less back-to-school items.


?We prepare our items, like making sure products are out for the guests and that we have plenty of staff, as well,? Feist, who's worked 11 tax-free holidays, said. ?We do bring more employees to work, generally during the weekend, and just in case anyone has questions, we have a sheet with everything included that's tax free.?


Feist also said Aiken may not just see their residents shopping throughout the weekend.


?Georgia's tax-free holiday only lasts two days, so we're anticipating that we will see many Georgia residents come over here to shop, as well,? Feist said.


Typically, shoppers have saved about $3 million each year by exempting the sales and use tax on back-to-school items since the holiday started in 2000, according to the S.C. Department of Revenue.


But that doesn't mean families won't still spend big. Families with school-age children are expected to spend almost $700 on apparel, shoes, supplies and electronics – a 5 percent jump from last year, according to the National Retail Federation.


While total back-to-school spending may drop slightly by almost $27 billion, a Federation survey said that number appears to drop because there are slightly fewer students in households this summer. A combined back-to-school and college spending is expected to reach approximately $74.9 billion.


It's expected the bigger portion of shoppers' budgets will go toward electronic items by an average of $212.35. High school students and families are expected to spend an average $229.88 on electronic times.


All the typical major outlets like Target, CVS Pharmacy and Staples will offer items at a tax-less price. But according to the National Retail Federation, roughly 17 percent of shoppers will try to support local and small retail stores to buy their school items.


For more information about what items are exempt, visit the S.C. Department of Revenue's website at www.sctax.org.


Maayan Schechter is the local government reporter with Aiken Standard. Follow her on Twitter @MaayanSchechter.