Sunday, August 08, 2004

end of tax free weekend

Well Today is the last day of the Tax-free weekend here in South Carolina..
you can get the following items for Tax-Free...

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
Bathing caps
Bathing suits
Bathing trunks
Beach capes and coats
Belt buckles
Belts/suspenders
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
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
Computer hardware service contracts sold in conjunction with computers
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
Computer software
Corsets
Corset laces
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
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.
- 4 -
Galoshes
Garters/garter belts
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
Handbags
Hand muffs
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
Overshoes
Pantyhose
Nightgowns
Pajamas
Pants
Pantsuits
Personal Digital Assistants (hand-held computers used as daily planners)
Ponchos
Printers (replacement parts are taxable)
Printer supplies (replaceable ink cartridges used in printers are exempt from tax as "printer
supplies")
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)
- 5 -
Sandals
Scarves
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)
Ski boots (snow) (rentals are taxable)
Ski masks
Skirts
Ski suits (snow)
Skin diving suits
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
Sweaters
Sweatbands
Sweat pants
Sweat shirts
Sweat suits
Ties/neckwear
Tights
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 listed above are exempt from tax.








~ Now with knowing all that there is a lot of stuff on here that has nothing to do with Going back to school..such as Lingerie or Baby Diapers!! But hey, It was a good opportunity to stock up on some diapers which i did do. ;)

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