School supplies - SC Department of Revenue
school supplies
New and used school supplies¡ªitems used in the classroom or at home for school
assignments¡ªare tax free, including:
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Art supplies
Binders and folders
Books
Bookbags
Calculators
Daily planners or organizers
Flashdrives
Glue, tape, staplers, staples
Headphones and earbuds
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Highlighters and markers
Lunch boxes
Musical instruments
Notebooks and paper
Pencils, sharpeners, erasers
Pens
Scissors
Uniforms (band, scouts,
school, sports)
Items that are used in a trade or business or are not used for school assignments are not exempt.
Some other examples of non-exempt items are:
Cleaning supplies
Glasses
Hobby equipment,
supplies, and toys
Office supplies
Paper products that are
not school supplies
(tissues, paper towels)
Any of the above items
not used for school
assignments
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