SC information letter #19-17

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Authors
South Carolina Department of Revenue
Issue Date
2019-06-24
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Sales tax--Law and legislation--South Carolina , Tax exemption--South Carolina
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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 2, 2019 through midnight Sunday, August 4, 2019. 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.
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South Carolina State Library
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Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
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