The list includes galoshes and garters, computers and coats this weekend. That is, the long list of items that starting Friday will be tax-free. Or at least free of sales tax.

South Carolina celebrates back-to-school this fall for the ninth year running with a state “tax holiday.” The six cents on a dollar savings from the state will continue throughout the weekend up until midnight on Sunday. The total savings per dollar varies depending on what municipality you are in, for instance, inside the City of Newberry, sales taxes are 10 cents on the dollar.

Local Peebles Store Manager Bren Davenport is sure her customers are looking forward to the savings.

“We’re going to be busy. I know we are,” she said.

Davenport has had customers asking questions during the last two weeks about the upcoming tax-free weekend. Those questions revolved around what sales Davenport’s clothing store will be offering and how coupons will work in combination with the tax-free status. This year’s tax holiday has “definitely made an impact on the community” Davenport says.

Davenport says coupon use in general is up at her store, and with all the extra interest voiced by patrons, they are planning for more shoppers.

The Highway 219 store will be open 8 a.m.-9p.m. Saturday and an extra hour on Sunday, from 1:30-7 p.m. There will also be extra staff on hand, along with extra stock, like school uniforms, blue jeans and T-shirts for kids and shoes, shoes and more shoes.

Clothing will not be the only back-to-school items exempt from state taxes, school supplies will be tax-free and a hot commodity too.

Armfield’s School and Office Supply will be open until 5 p.m. Friday and 10 a.m.-3 p.m. on Saturday for the supply shopping crowd. The downtown Newberry store has supply lists for local students prekindergarten through fifth grade, and features some of the harder-to-find supplies, like primary journals.

Walmart will be supplying supplies in grand scope and has all county student supply lists in kiosks along with aisles of paper, pencils, erasers and more.

During this time, the 6 percent state sales and use tax, and any applicable local sales and use tax, will not be imposed on clothing, clothing accessories (e.g., hats, scarves, hosiery, and handbags), footwear, school supplies (e.g., pens, pencils, paper, binders, notebooks, books, bookbags, lunchboxes, and calculators), computers, printers and printer supplies, computer software, and bath wash clothes, blankets, bed spreads, bed linens, sheet sets, comforter sets, bath towels, shower curtains, bath rugs and mats, pillows, and pillow cases. The sales tax holiday, however, does not apply to sales of jewelry, cosmetics, eyewear, wallets, watches, furniture, rental of clothing or footwear, items for use in a business, or items placed on layaway or similar deferred payment and delivery plans.

For a complete list, see this story online at www.NewberryObserver.com.

LAW

Code Section 12-36-2120(57) exempts from the sales and use tax:

(a) sales taking place during a period beginning 12:01 a.m. on the first Friday in August and ending at twelve midnight the following Sunday of:

(i) clothing;

(ii) clothing accessories including, but not limited to, hats, scarves, hosiery, and handbags;

(iii) footwear;

(iv) school supplies including, but not limited to, pens, pencils, paper, binders, notebooks, books, bookbags, lunchboxes, and calculators;

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(v) computers, printers and printer supplies, and computer software;

(vi) bath wash clothes, blankets, bed spreads, bed linens, sheet sets, comforter sets, bath towels, shower curtains, bath rugs and mats, pillows, and pillow cases.

(b) The exemption allowed by this item does not apply to:

(i) sales of jewelry, cosmetics, eyewear, wallets, watches;

(ii) sales of furniture;

(iii) a sale of an item placed on layaway or similar deferred payment and delivery plan however described;

(iv) rental of clothing or footwear;

(v) a sale or lease of an item for use in a trade or business.

(c) Before July tenth of each year, the department shall publish and make available to the public and retailers a list of those articles qualifying for the exemption allowed by this item.

EXAMPLES OF EXEMPT AND NON-EXEMPT ITEMS

Pursuant to Code Section 12-36-2120(57) cited above, the department publishes the following list as examples of items it believes to be exempt and non-exempt:

Exempt items (Provided the item (1) is not used in a trade or business or (2) is not placed on layaway or similar deferred payment and delivery plan or (3) is not clothing or footwear that is rented) include:

Adult diapers

Aerobic clothing

Antique clothing

Aprons

Athletic or sport uniforms or clothing (but not equipment such as mitts, helmets and pads)

Baby bibs

Baby clothes

Baby diapers (cloth or disposable)

Baby shoes

Bandannas

Barrettes

Bath mats

Bath rugs

Bath towels (all sizes, including beach towels)

Bath wash cloths

Bathing caps

Bathing suits

Bathing trunks

Beach capes and coats

Bed comforters and bed comforter sets

Bed duvets and covers

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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, and window curtains and other window treatments are taxable)

Bed pillow cases

Bed pillows (e.g. baby pillows, body pillows, husband pillows, throw pillows)

Bed sheets and bed sheet sets

Bed spreads

Belt buckles

Belts/suspenders

Blankets (e.g. afghan, baby, electric, and throw)

Blouses

Bobby pins

Bonnets

Boots (climbing, hiking, riding, ski, waders, fishing, cowboy)

Bow ties

Bras

Bridal gowns and veils (must be sold; rentals are taxable)

Capri pants

Caps

Coats, capes and wraps

Computer hardware service contracts sold in conjunction with computers

Computer software

Computer software service contracts sold in conjunction with computer software

Computer software service contracts when the true object of the contract is to obtain computer software updates during the contract period

Computers (computer parts, such as computer monitors, keyboards and scanners, when not sold in conjunction with a central processing unit (CPU) and accessories are taxable)1

Corset laces

Corsets

Costumes (must be sold; rentals are taxable)

Coveralls

Daily planners or organizers when used by school children as a school supply

Dress shields

Dresses

Earmuffs

Elastic ponytail holders

Fishing boots

Formal clothing (must be sold; rentals are taxable)

Furs

Galoshes

Garters/garter belts

1 Since sales tax is a "transaction tax," and since the law did not exempt computer parts (only computers), then the sale of a computer monitor, keyboard, or scanner by itself would not be exempt during the sales tax holiday. If a monitor, keyboard or scanner is purchased as part of a package which included the computer processing unit (CPU), then that is one transaction to purchase a computer and the sale of the packaged unit (CPU, monitor, keyboard, scanner) would be exempt.

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Girdles

Gloves (batting, bicycle, dress, garden, golf, ski, tennis)

Gowns

Graduation caps and gowns (must be sold; rentals are taxable)

Gym suits

Hair bows

Hair clips

Hand muffs

Handbags

Handkerchiefs

Hats

Headbands

Hosiery

Hunting vests

Ice skates (rentals are taxable)

In-line skates (rentals are taxable)

Jackets

Jeans

Jogging suits

Jumpers

Leg warmers

Leotards and tights

Lingerie

Mittens

Nightgowns

Overshoes

Pajamas

Pants

Pantsuits

Pantyhose

Personal Digital Assistants (hand-held computers used as daily planners)

Pillow cases

Pillows (all types)

Ponchos

Printer supplies (replaceable ink cartridges used in printers are exempt from tax as "printer supplies")

Printers (replacement parts are taxable)

Prom dress (must be sold; rentals are taxable)

Purses

Raincoats

Rainwear

Riding pants

Robes

Roller skates (provided the skates are permanently attached to the boots) (rentals are taxable)

Sandals

Scarves

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2 It is the opinion of the department that “school supplies” are items used in the classroom or at home with respect to school assignments and include, but are not limited to, pens, pencils, paper, binders, notebooks, books, bookbags, lunchboxes, and calculators.

Items such as refrigerators, toiletries, bicycles and food purchased by college students are not school supplies and not exempt from the tax.

Attached as Exhibit “A” is a statement that a retailer may use to determine if a customer is purchasing an item as a school supply. The form should be attached to the bill of sales for record keeping purposes. Please note that this statement is not required and is merely provided by the department to assist retailers during the sales tax holiday.

3 Code Section 12-36-2120(2)(a) already exempts from the tax books used as part of a course of study in elementary schools, high schools and institutions of higher learning. The exemption for books during the "sales tax holiday" applies to other books (e.g. dictionaries, thesauruses, encyclopedias, and books used for science projects, book reports, extra credit, and other reading requirements) used for school purposes.

4 "Blue books" are blank notebooks with blue covers which are typically used to write college examinations.

5 Musical instruments are exempt as school supplies if used in the classroom or at home with respect to school assignments.

School supplies2 including, but not limited to, pens, pencils, paper, binders, notebooks, books3, blue books4, bookbags, lunchboxes, musical instruments5 and calculators (school office and janitorial supplies are taxable)

School uniforms

Scout uniforms

Shawls and wraps

Shirts

Shoes (ballet, baseball, bicycle, boat, boots, bowling (taxed if rented), cleated, cross trainers, flip-flops, football, golf, jazz/dance, soccer, track, in-line skates, ice skates, running, etc.) (rentals are taxable)

Shorts

Shoulder pads for dresses, jackets, etc. (but not athletic or sport protective pads)

Shower curtains and liners (shower curtain hooks and rings and shower curtain rods are taxable)

Ski boots (snow) (rentals are taxable)

Ski masks

Ski suits (snow)

Skin diving suits

Skirts

Sleepwear

Slippers

Slips

Sneakers

Socks

Sport clothing and uniforms (but not equipment such as mitts, helmets, and pads)

Sport jacket

Stockings

Suits

Support hosiery

Suspenders

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6 See footnote #1.

Sweat pants

Sweat shirts

Sweat suits

Sweatbands

Sweaters

Ties/neckwear

Tights

Towels of all types and sizes, including bath, beach, kitchen, and sport towels (paper towels are taxable)

T-shirts

Tuxedo (must be sold; rentals are taxable)

Umbrellas

Underwear

Waders

Wet and dry suits

Note: Fabric, thread, yarn, buttons, snaps, hooks, zippers and like items which become a physical component part of clothing or bed linens, blankets, comforters, and other exempt items listed above are exempt from tax.

The following items are not exempt:

Any clothing or footwear that is rented

Any item (whether sold or leased) used in a trade or business

Any item placed on layaway or similar deferred payment and delivery plan

Backpacks for hiking and camping (bookbags for school are exempt)

Bathroom accessories or supplies (soap, shower curtain hooks and rings, shower curtain rods, toothbrush holders, towel holders, tissue box covers, toilet paper, wastebaskets)

Box springs

Briefcases

Change purse

Clocks (alarms clocks, wall clocks, etc.)

Clothing that is rented

Computer parts (such as computer monitors, keyboards and scanners when not sold in conjunction with a central processing unit (CPU)) and accessories other than printers and printer supplies (computers, computer software, printers, and printer supplies are exempt)6

Cookware

Cosmetics

Costume rentals (rentals are taxable; must be sold to be exempt)

Daily planners or organizers (whether or not such include a calculator) when not used by school children as a school supply

Drapes

Employee uniforms

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Eyewear

Footwear that is rented

Formal clothing that is rented

Furniture

Gift wrapping paper

Glasses

Goggles

Golf clubs

Greeting cards

Hardware (hand tools, power tools, etc.)

Health food supplements

Helmets (sport, motorcycle, bicycle, etc.)

Hobby equipment, supplies and toys

Housewares

Jewelry

Key cases

Mattresses

Mitts (baseball fielder’s, hockey, etc.) (batting, bicycle, dress, garden, golf, ski, tennis, work gloves are exempt)

Music tapes, records and compact discs

Paper products that are not school supplies (greeting cards, gift wrapping paper, etc.)

Paper towels

Personal flotation devices

Printer replacement parts (printers are exempt)

Protective masks and goggles (athletic, sport, or occupational)

Roller skates not permanently attached to the boot

Safety clothing for use in a trade or business

Safety glasses and goggles

Safety shoes for use in a trade or business

School office and janitorial supplies

Sewing accessories

Sheet stretchers

Shin guards and padding

Shoulder pads (football, hockey, etc.)

Shower curtain hooks and rings

Shower curtain rods

Sleeping bags

Sporting equipment (baseball mitts, golf clubs, helmets, hockey mitts, life jackets and vests, masks, pads, swim fins, swimming masks and goggles)

Stereo equipment

Sunglasses

Table cloths

Table placemats and other table supplies (napkins, napkin holders)

Tissue box covers

Toilet paper

Toothbrush holders

Towel holders

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Toys

Vitamins

Wallets

Wastebaskets

Watch bands

Watches

Wigs

Window curtains

Window treatments (curtains, drapes, shades, valances)

If you have any questions, you may call the Department of Revenue at (803) 898-5788 or e-mail the Department at salestax@sctax.org.