Exempt and non-exempt items

Exempt items:

• Clothing

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

• Footwear

• Pens and pencils

• Binders, notebooks and books

• Book bags

• Lunch boxes

• 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 bath mats

• Pillows and pillow cases

Nonexempt 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

South Carolina shoppers get to spend a little less at the cash register on back-to-school items starting Friday.


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


For shoppers, the 6 percent state sales and use tax, and any applicable local sales and use tax, will not apply to certain items, including clothing, pens, paper, notebooks, book bags and computers. Other tax exempt items include blankets, clothing accessories, shower curtains, bed sheets and printers.


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


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


However, families will likely still spend big.


Families with school-age children are expected to spend almost $700 on apparel, shoes, electronics and supplies – a 5 percent jump from last year, according to the National Retail Federation.


Shopper’s budgets are expected to largely go toward electronic items by an average of $212.35. High school students and their families are expected to spend an average $229.88 on electronic items.


For more information, visit www.sctax.org and click on “Sales Tax Holiday Dates for 2014” under the “What’s New” category.


Maayan Schechter is the local government reporter with Aiken Standard. An Atlanta native, she has a mass communications-journalism degree with the University of North Carolina Asheville. Follow her on Twitter @MaayanSchechter.