Sales Tax Holidays in the Southeast

2009 Back-to-School Sales Tax Holiday - Friday, August 7 at 12:01 a.m. - Sunday, August 9 at midnight - 3 days

Qualified items include certain clothing, school supplies, computers and computer software, towels, sheets and many other items. For details, visit the South Carolina Department of Revenue Website.

2009 Energy Star Sales Tax Holiday - Eliminated

On May 4, 2009, the South Carolina Supreme Court ruled that the act authorizing the Energy Star Sales Tax Holiday was unconstitutional and the Energy Star Sales Tax Holiday, previously scheduled for the month of October has been eliminated. As a result of the decision in this case, the Second Amendment Sales Tax Holiday was also eliminated. However, the General Assembly subsequently included a Second Amendment Sales Tax Holiday in the 2009 – 2010 State Appropriations Act. (see below)

2009 Second Amendment Sales Tax Holiday - November 27 - 28, 2009 - 2 days

This two-day sales tax holiday applies to purchases of handguns (as defined in Code Section 16-23-10(1), rifles and shotguns. This "new" Second Amendment Sales Tax Holiday was enacted as a temporary proviso; therefore, it will not take place in subsequent years unless the General Assembly re-enacts the temporary proviso or codifies a new Second Amendment Sales Tax Holiday exemption.

For details, visit the SC DOR Web Site.