Advisory Opinions N° IL26-16, South Carolina Department of Revenue Written Determinations, 2026

• Year: 2026
• Docket Number: IL26-16
• Published date: 06 July 2026
• Subject Matter: Local Sales & Use Taxes
• Type of Document: Information Letter

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE

300A Outlet Pointe Blvd., Columbia, South Carolina 29210

P.O. Box 125, Columbia, South Carolina 29214-0575

SC INFORMATION LETTER #26-16

SUBJECT: Sales Tax Holiday Dates for 2026 and List of Exempt and Non-Exempt Items

DATE: July 6, 2026

REFERENCE: S.C. Code Ann. Section 12-36-2120(57) (2014)

AUTHORITY: S.C. Code Ann. Section 12-4-320 (2014)

S.C. Code Ann. Section 1-23-10(4) (2005)

SC Revenue Procedure #09-3

SCOPE: An Information Letter is a written statement issued to the public to

announce general information useful in complying with the laws

administered by the Department. An Information Letter has no

precedential value.

SALES TAX HOLIDAY DATES FOR 2026

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 7, 2026, through midnight Sunday,

August 9, 2026.

HIGHLIGHTS OF SALES TAX HOLIDAY

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 sale s and

use taxes collected by the Department on behalf of local jurisdictions. The sales tax holiday applies to

eligible items purchased online or in store for use by any age (from infant to senior citizen), to new or

used items, and to items of any dollar amount.

The following items may be purchased tax free during the sales tax holiday:

• clothing (including custom-made clothes) and clothing accessories

• footwear

• school supplies used in the classroom or at home for school assignments (whether purchased

or leased)

• computers, computer software, printers, and printer supplies (whether purchased or leased)

• certain bed and bath supplies