South Carolina will waive the state’s sales and use tax on purchases of handguns, rifles and shotguns during the first annual Second Amendment Sales Tax Holiday Nov. 28-29.
The 48-hour tax break on firearm purchases begins at 12:01 a.m. Nov. 28 and continues through midnight Nov. 29. The tax exemption also applies to any local sales and use tax.
The tax break does not apply to accessories such as ammunition, black powder, holsters, archery supplies and similar items. It also does not apply to the sale of antique or collectible handguns or handguns that do not fire a fixed cartridge.
The South Carolina Department of Revenue has posted a list of exempt and non-exempt items and answers to some of the most frequently asked questions at its website, www.SCTax.org, under the “What’s New” section.
