The bill S. 728 proposes an amendment to the South Carolina Code of Laws, specifically Section 12-36-2120, which pertains to exemptions from sales tax. The key change introduced by this bill is the extension of the tax-free weekend to encompass the entire month of August. This means that sales of various items, including clothing, clothing accessories, footwear, school supplies, and certain household items, will be exempt from sales tax throughout the month.

The specific legal language in the bill indicates that the tax-free period will now begin at 12:01 a.m. on August 1 and conclude at midnight on August 31. This amendment aims to provide greater financial relief to consumers during the back-to-school shopping season and beyond. The bill will take effect upon approval by the Governor.

Statutes affected:
12/10/2025: 12-36-2120
Latest Version: 12-36-2120