The South Carolina Sales Tax Free Holidays will  be held from August 1-3.
Code Section 12-36-2120(57) provides for an annual three-day sales tax holiday for sales taking place from 12:01 a.m. on the first Friday in August and ending at midnight on the following Sunday.
Accordingly, the 2014 sales tax holiday weekend will begin Friday, August 1, 2014 at 12:01 a.m. and end Sunday, August 3, 2014 at midnight.
During this time, the 6% state sales and use tax, and any applicable local sales and use tax, will not be imposed on clothing, clothing accessories (e.g., hats, scarves, hosiery, and handbags), footwear, school supplies (e.g., pens, pencils, paper, binders, notebooks, books, bookbags, lunchboxes, and calculators), computers, printers and printer supplies, computer software, and bath wash clothes, blankets, bed spreads, bed linens, sheet sets, comforter sets, bath towels, shower curtains, bath rugs and mats, pillows, and pillow cases.
The sales tax holiday, however, does not apply to sales of jewelry, cosmetics, eyewear, wallets, watches, furniture, rental of clothing or footwear, items for use in a business, or items placed on layaway or similar deferred payment and delivery plans.
For more information, visit www.sctax.org.

EXAMPLES OF EXEMPT ITEMS
Pursuant to Code Section 12-36-2120(57) cited above, the department publishes the following list as examples of items it believes to be exempt and non-exempt: Exempt items (Provided the item (1) is not used in a trade or business or (2) is not placed on layaway or similar deferred payment and delivery plan or (3) is not clothing or footwear that is rented) include:
Adult diapers
Aerobic clothing
Antique clothing
Aprons
Athletic or sport uniforms pads)
Baby bibs
Baby clothes
Baby diapers (cloth or disposable)
Baby shoes
Bandanas
Barrettes
Bath mats
Bath rugs
Bath towels (all sizes, including Bath wash cloths)
Bathing caps
Bathing suits
Bathing trunks
Beach capes and coats
Bed comforters and bed comforter
Bed duvets and covers
Bed spreads
Belt buckles
Belts/suspenders
Blankets (e.g. afghan, baby, electric, and throw)
Blouses
Bobby pins
Bonnets Boots (climbing, hiking, riding, ski, waders, fishing)
Bow ties
Bras
Bridal gowns and veils (must be sold; rentals are
Capri pants
Caps
Coats, capes and wraps
Computer hardware service contracts sold in conjunction
Computer software Computer software service contracts sold in conjunction
Computer software service contracts when the computer software updates during the contract
Computers (computer parts, such as computer not sold in conjunction with a central processing)
Corset laces
Corsets
Costumes (must be sold; rentals are taxable)
Coveralls
Daily planners or organizers when used by school children as a school supply
Dress shields
Dresses
Earmuffs
Elastic ponytail holders
Fishing boots
Formal clothing (must be sold; rentals are taxable)
Furs
Galoshes
Garters/garter belts
Girdles
Gloves (batting, bicycle, dress, garden, golf, ski, tennis)
Gowns
Graduation caps and gowns (must be sold; rentals are taxable)
Gym suits
Hair bows
Hair clips
Hand muffs
Handbags
Handkerchiefs
Hats
Headbands
Hosiery
Hunting vests
Ice skates (rentals are taxable)
In-line skates (rentals are taxable)
Jackets
Jeans
Jogging suits
Jumpers
Leg warmers
Leotards and tights
Lingerie
Mittens
Nightgowns
Overshoes
Pajamas Pants
Pantsuits
Pantyhose
Personal Digital Assistants or PDAs (PDAs are hand-held computers used as daily planners. Please note that the exemption does not apply to cell phones with a PDA, computer applications or similar components.)
Pillow cases
Pillows (all types)
Ponchos
Printer supplies (replaceable ink cartridges used in printers are exempt from tax as “printer supplies”)
Printers (replacement parts are taxable)
Prom dress (must be sold; rentals are taxable)
Purses
Raincoats
Rainwear
Riding pants
Robes
Roller skates (provided the skates are permanently attached to the boots) (rentals are taxable)
Sandals
Scarves
School supplies including, but not limited to, pens, pencils, paper, binders, notebooks, books, blue books, bookbags, lunch boxes, musical instruments
School uniforms
Scout uniforms
Shawls and wraps
Shirts
Shoes (ballet, baseball, bicycle, boat, boots, bowling (taxed if rented), cleated, cross trainers, flip-flops, football, golf, jazz/dance, soccer, track, in-line skates, ice skates, running, etc.) (rentals are taxable)
Shorts
Shoulder pads for dresses and jackets
Shower curtains and liners
Ski boots (snow) (rentals
Ski masks
Ski suits (snow)
Skin diving suits
Skirts
Sleepwear
Slippers
Slips
Sneakers
Socks
Sport clothing and uniforms
Sport jacket
Stockings
Suits
Support hosiery
Suspenders
Sweat pants
Sweat shirts
Sweat suits
Sweatbands
Sweaters
Ties/neckwear
Tights
Towels of all types and towels are taxable)
T-shirts
Tuxedo (must be sold)
Umbrellas
Underwear
Waders
Wet and dry suits