This upcoming weekend (Friday, August 6th through Sunday, August 8th) will be the annual “back-to-school” sales tax holiday for both North Carolina and South Carolina.   

North Carolina Sales Tax Holiday

Qualified items generally include clothing, footwear or school supplies that are individually priced at $100 or less, some instructional materials priced at $300 or less, sports equipment that is priced at $50 or less, computers prices at $3,500 or less, and some computer equipment priced at $250.  It does not apply to clothing accessories, jewelry, cosmetics, protective equipment, furniture or any item purchased for use in a business.  It also does not apply to computer equipment, such as monitors, unless they are purchased in a bundle with a computer system.   For a detailed list of items that are exempt during the North Carolina Sales Tax Holiday, click here (opens as .pdf).  For a list of frequently asked questions about the NC Sales Tax Holiday, click here (opens as .pdf).

South Carolina Sales Tax Holiday

Qualified items include certain clothing, footwear, school supplies, computers and computer software., bath wash clothes, blankets, bed spreads, bed linens, sheet sets, comforter sets, bath towels, shower curtains, bath rugs and mats, pillows, and pillow cases.  It does not apply to items such as  jewelry, cosmetics, eyewear, wallets, watches, furniture, rental of clothing.  It also does not apply to any items for use in a business.  A detailed list of items can be found here, on the South Carolina Department of Revenue’s website (opens as .pdf),   For a more detail questions and answers on the South Carolina Sales Tax Holiday, go here (opens as .pdf).

Other States

Sales Tax Holiday Information for Other States.

Next weekend (Friday, August 7th through Sunday, August 9th) is a Tax Free Weekend for both North and South Carolina residents.  For a listing of 2009 Sales & Use Tax Holidays in other states, visit:  http://www.taxadmin.org/fta/rate/sales_holiday.html

North Carolina
G.S. 105-164.13C provides an exemption for certain items of tangible personal property sold between 12:01 A.M. on the first Friday in August and 11:59 P.M. the following Sunday. For 2009, the dates are Friday, August 7th through Sunday, August 9th. Clothing, footwear, and school supplies of $100 or less per item; school instructional materials of $300 or less per item; sports and recreation equipment of $50 or less per item, computers of $3,500 or less per item; and computer supplies of $250 or less per item will be exempt.

Clothing accessories, jewelry, cosmetics, protective equipment, wallets, furniture, items used in a trade or business, and rentals are not covered by the exemption and will be subject to the applicable tax.   For a more detailed list of what is and is not included in the Sales Tax Holiday, visit the list of items exempt during the sales tax holiday.  For other information, visit the North Carolina Sales Tax Holiday FAQ.

South Carolina
SC Code Section 12-36-2120(57) provides an examption from the sales and use tax for any sales taking place during a period beginning 12:01am on the first Friday in August and ending at twelve midnight the following Sunday on (a) clothing; (b) clothing accessories including, but not limited to, hats, scarves, hosiery, and handbags; (c) footwear; and (d) school supplies including, but not limited to, pens, pencils, paper, binders, notebooks, books, bookbags, lunchboxes, and calculators;(e) computers, printers and printer supplies, and computer software; (f) bath wash clothes, blankets, bedspreads, bed linens, sheet sets, comforter set, bath toels, shower curtains, bath rugs and mats, pillows, and pillow cases.  The exemption specifically does NOT apply to jewelry, cosmetics, eyewear, wallets, watches, furniture.  The exemption also does not apply to items placed on layaway or a similar deferred payment and delivery plan, the rental of clothing or footwear, or and item the is purchased for use in a trade or business.  For a more detailed listing of items, read the SC Revenue Ruling 05-09.