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SC information letter #21-17
South Carolina Department of Revenue
South Carolina Department of Revenue
Abstract
Code Section 12-36-2120(57) provides for an annual three-day (72-hour) sales tax holiday for eligible sales taking place the first Friday in August through midnight the following Sunday night. This year, the sales tax holiday period is from 12:01 a.m. Friday, August 6, 2021 through midnight Sunday, August 8, 2021. The sales tax holiday allows resident and nonresident shoppers an opportunity to purchase certain items specified by statute free of South Carolina’s 6% State sales and use tax and free of any local sales and use taxes collected by the Department on behalf of local jurisdictions.
Issue Date
2021-06-22
Keywords
Sales tax--Law and legislation--South Carolina, Tax exemption--South Carolina
Type
Text
Rights
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))
Digitization Specifications
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