When is the South Carolina sales tax holiday in 2027?

The statute sets it from 12:01 a.m. on the first Friday in August to midnight the following Sunday, which is Aug. 6 to 8, 2027. The Department of Revenue had not published its 2027 letter when this page was checked, so confirm the dates with it. This is not tax advice; confirm with the South Carolina Department of Revenue.

Is there a price cap on items during the holiday?

The Department's 2026 letter says the holiday applies to eligible items of any dollar amount, with no per-item cap. It does exclude jewelry, cosmetics, eyewear, wallets, watches, furniture, layaway items, rentals and business items.

Does the holiday apply to online sales from out-of-state sellers?

Yes. Revenue Ruling 19-4 says the holiday suspends collection of sales and use tax on qualifying items by all retailers, in-state and out-of-state, including internet sellers and marketplace facilitators, and that a retailer cannot opt out.

Can I mix exempt and taxable items in one bundle?

The Department's guidance reviewed for this page does not say how a bundle with both is treated, so this page keeps the bundle all-eligible. Ask the Department before you build a mixed bundle.

South Carolina's August tax holiday: linens, no price cap and a dorm bundle plan

South Carolina's annual sales tax holiday has a list that most states do not: besides clothing, footwear, school supplies and computers, the statute covers bath wash cloths, blankets, bed spreads, bed linens, sheet sets, comforter sets, bath towels, shower curtains, bath rugs and mats, pillows and pillow cases. The Department of Revenue's 2026 information letter adds that the holiday applies to eligible items bought online or in store, of any dollar amount, and exempts them from the 6 percent state tax and from local sales taxes the Department collects. For a Shopify store that sells linens or school goods, that makes a dorm bundle the obvious offer. The 2027 holiday follows the statute's rule, the first Friday in August through the following Sunday, which puts it on Aug. 6 to 8, 2027. This page sets out the rules, the ports behind the state's freight and a bundle plan built to stay inside the exempt list.

Updated October 10, 2026 · 13 sourced facts

Photo: DXR, CC BY-SA via Wikimedia Commons

South Carolina sales tax holiday (Tax Free Weekend)

The statute starts the holiday at 12:01 a.m. on the first Friday in August and ends it at midnight the following Sunday. In 2026 the Department set it for Aug. 7 to 9. By the same rule, the first Friday in August 2027 is Aug. 6, so the window is Aug. 6 to 8, 2027, a date the Department's 2027 letter will confirm.

Clothing and clothing accessories such as hats, scarves, hosiery and handbags
Footwear
School supplies such as pens, pencils, paper, binders, notebooks, books, book bags, lunch boxes and calculators
Computers, printers, printer supplies and computer software
Bed and bath supplies: sheets, pillow cases, pillows, comforters, bed spreads, blankets, towels, wash cloths, shower curtains and bath rugs

Watch out: Jewelry, cosmetics, eyewear, wallets, watches, furniture, items on layaway, clothing rentals and items for use in a trade or business are not exempt, and the Department's list names dorm housewares, toiletries, storage containers and lamps as taxable. A bundle that mixes exempt and taxable items is a risk the Department's guidance does not address.

Source: South Carolina Code of Laws: Title 12, Chapter 36, section 12-36-2120(57)

A dorm bundle that stays inside the exempt list

In June, when you choose the contents
Build the bundle only from items on the exempt side of the Department's list: sheets and pillow cases, a pillow, a comforter, a blanket and bath towels, plus a book bag or notebooks from the school supply list. Leave out the toiletries, storage containers, lamps and housewares the Department lists as taxable. Revenue Ruling 19-4 says nothing about a bundle that mixes exempt and taxable items, so keep it all-eligible.
Source: South Carolina Department of Revenue: SC Information Letter #26-16, Sales Tax Holiday Dates for 2026 and List of Exempt and Non-Exempt Items (July 6, 2026)
Before July 10
Wait for the Department's 2027 item list before you print anything. The statute requires the Department to publish the list before July tenth, and the 2026 letter shows the format. Check each component against the new list, because a list can change.
Source: South Carolina Code of Laws: Title 12, Chapter 36, section 12-36-2120(57)
When you set the dates
Schedule the bundle from 12:01 a.m. Friday, Aug. 6 to midnight Sunday, Aug. 8, 2027, by the statute's rule, and use South Carolina time. The ruling says the South Carolina time zone decides when the holiday starts and ends if the buyer and seller are in different zones.
Source: South Carolina Code of Laws: Title 12, Chapter 36, section 12-36-2120(57) (2027 dates computed from the statute's rule)
When you write the banner
Say the bundle is made of tax holiday items and say what is not in it. The Department says the exemption covers online orders from all retailers, so an out-of-state store can run the same banner, but a customer who checks the cart for a toiletry add-on will find tax on it.
Source: South Carolina Department of Revenue: SC Revenue Ruling 19-4, Sales Tax Holiday FAQ
On the order cutoff
Set the cutoff by the ruling's sale-date rule: an order accepted for immediate shipment inside the window is exempt even if it arrives later, so a Sunday evening order is fine as long as you do not hold it at the customer's request. Shipping on an exempt item is exempt too.
Source: South Carolina Department of Revenue: SC Revenue Ruling 19-4, Sales Tax Holiday FAQ

Build it with the Classic bundle template.

Requires: Growth plan or higher, Shopify Plus may be required.

Start free

Questions merchants ask

When is the South Carolina sales tax holiday in 2027?: The statute sets it from 12:01 a.m. on the first Friday in August to midnight the following Sunday, which is Aug. 6 to 8, 2027. The Department of Revenue had not published its 2027 letter when this page was checked, so confirm the dates with it. This is not tax advice; confirm with the South Carolina Department of Revenue.
Is there a price cap on items during the holiday?: The Department's 2026 letter says the holiday applies to eligible items of any dollar amount, with no per-item cap. It does exclude jewelry, cosmetics, eyewear, wallets, watches, furniture, layaway items, rentals and business items.
Do bed and bath linens qualify?: Yes. The statute lists bath wash cloths, blankets, bed spreads, bed linens, sheet sets, comforter sets, bath towels, shower curtains, bath rugs and mats, pillows and pillow cases. The Department's list calls toiletries, mattresses, sleeping bags and window treatments taxable.
Does the holiday apply to online sales from out-of-state sellers?: Yes. Revenue Ruling 19-4 says the holiday suspends collection of sales and use tax on qualifying items by all retailers, in-state and out-of-state, including internet sellers and marketplace facilitators, and that a retailer cannot opt out.
Can I mix exempt and taxable items in one bundle?: The Department's guidance reviewed for this page does not say how a bundle with both is treated, so this page keeps the bundle all-eligible. Ask the Department before you build a mixed bundle.

Shipping into the state

South Carolina has two freight doors, not one. The Port of Charleston closed 2025 with more than 2.6 million TEUs, and Inland Port Greer, on the I-85 corridor between Atlanta and Charlotte with daily Norfolk Southern service, handled 197,805 rail moves in 2025. For a store that imports bedding or school goods, the plan is simple: book August inventory early enough to be on your shelf before the first Friday, because a sale counts as made during the holiday when you accept an order for immediate shipment, and a backordered item still counts if the customer did not ask to delay.

Source: SC Ports Authority: Inland Port Dillon posts record rail moves for 2025 (Jan. 20, 2026)

Source: SC Ports Authority: SC Ports, Norfolk Southern expand intermodal access to Huntsville (Sept. 11, 2026)

Source: South Carolina Department of Revenue: SC Revenue Ruling 19-4, Sales Tax Holiday FAQ

Dates to plan around

Aug 6, 2027 to Aug 8, 2027Sales tax holiday, by the statute's rule (the Department's 2027 letter is pending)South Carolina Code of Laws: Title 12, Chapter 36, section 12-36-2120(57) (2027 dates computed from the statute's rule)

Facts and sources

Section 12-36-2120(57) exempts sales taking place from 12:01 a.m. on the first Friday in August to midnight the following Sunday of clothing, clothing accessories including hats, scarves, hosiery and handbags, footwear, school supplies, computers, printers and printer supplies, 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.
South Carolina Code of Laws: Title 12, Chapter 36, section 12-36-2120(57) (accessed October 10, 2026)
The same item says that before July tenth of each year the Department shall publish and make available to the public and retailers a list of the articles that qualify for the exemption.
South Carolina Code of Laws: Title 12, Chapter 36, section 12-36-2120(57) (accessed October 10, 2026)
Information Letter #26-16, dated July 6, 2026, sets the 2026 holiday from 12:01 a.m. Friday, Aug. 7, 2026 through midnight Sunday, Aug. 9, 2026, calls it a three-day, 72-hour holiday and cites section 12-36-2120(57).
South Carolina Department of Revenue: SC Information Letter #26-16, Sales Tax Holiday Dates for 2026 and List of Exempt and Non-Exempt Items (July 6, 2026) (accessed October 10, 2026)
Applying the statute's rule of the first Friday in August through the following Sunday, the 2027 holiday falls on Friday, Aug. 6 through Sunday, Aug. 8, 2027; this is computed from the statute and the Department has not yet published its 2027 letter.
South Carolina Code of Laws: Title 12, Chapter 36, section 12-36-2120(57) (2027 dates computed from the statute's rule) (accessed October 10, 2026)
The Department's 2026 letter says the holiday exempts eligible items from the 6 percent state sales and use tax and from local sales and use taxes it collects, applies to items bought online or in store for any age, new or used and of any dollar amount, and lists bed and bath supplies among the covered categories.
South Carolina Department of Revenue: SC Information Letter #26-16, Sales Tax Holiday Dates for 2026 and List of Exempt and Non-Exempt Items (July 6, 2026) (accessed October 10, 2026)
The Department's list names dorm supplies, including housewares, a refrigerator and toiletries, as taxable school supply examples, and lists bath accessories such as a soap dish and towel holder, toiletries, trashcans, window treatments, sleeping bags, mattresses and furniture among the taxable bed and bath items, while sheets, pillow cases, pillows, comforters, blankets and towels are exempt.
South Carolina Department of Revenue: SC Information Letter #26-16, Sales Tax Holiday Dates for 2026 and List of Exempt and Non-Exempt Items (July 6, 2026) (accessed October 10, 2026)
Revenue Ruling 19-4 says the holiday suspends collection of sales and use tax on qualifying items by all retailers, in-state and out-of-state, including internet and mail order sellers and marketplace facilitators, and that a retailer cannot opt out of the holiday.
South Carolina Department of Revenue: SC Revenue Ruling 19-4, Sales Tax Holiday FAQ (accessed October 10, 2026)
The ruling says a sale is deemed to occur during the holiday when the customer orders and pays and the retailer accepts the order for immediate shipment, even if delivery comes after the holiday, that a delayed shipment requested by the customer is not immediate shipment, and that delivery charges for an exempt item are also exempt, as in its example of 100 dollars for shoes plus 15 dollars of shipping, all exempt.
South Carolina Department of Revenue: SC Revenue Ruling 19-4, Sales Tax Holiday FAQ (accessed October 10, 2026)
The Department's remote sellers page says a seller whose gross revenue exceeds 100,000 dollars in the previous or current calendar year from sales of tangible personal property, products transferred electronically or services delivered into South Carolina must hold a retail license, with collection starting the first day of the second calendar month after nexus is established.
South Carolina Department of Revenue: Remote Sellers (accessed October 10, 2026)
SC Ports says the Port of Charleston moved 194,610 TEUs in December 2025, closing the year with more than 2.6 million TEUs.
SC Ports Authority: Inland Port Dillon posts record rail moves for 2025 (Jan. 20, 2026) (accessed October 10, 2026)
SC Ports says Inland Port Greer handled 12,954 rail moves in December 2025 and finished the year with 197,805 moves.
SC Ports Authority: Inland Port Dillon posts record rail moves for 2025 (Jan. 20, 2026) (accessed October 10, 2026)
SC Ports describes Inland Port Greer as located along the I-85 corridor between Atlanta and Charlotte, with Norfolk Southern providing daily and overnight rail service to the inland port.
SC Ports Authority: SC Ports, Norfolk Southern expand intermodal access to Huntsville (Sept. 11, 2026) (accessed October 10, 2026)
South Carolina has 30,061 square miles of land area and 32,020 square miles in total.
U.S. Census Bureau: State Area Measurements (2010) (accessed October 10, 2026)

Cities in South Carolina

CharlestonSEWE Feb. 12 to 14, Wine + Food Mar. 3 to 7 and the Bridge Run Apr. 3, 2027. Sourced dates and a festival-week free sample plan for Charleston Shopify stores.

Not tax advice. Confirm current rules with the state revenue department before you rely on a date or an exemption.

Run the South Carolina plan in Freebies Engine by Log Studio Lab.