Is clothing taxed in South Carolina?
Quick answer
Yes. Clothing is fully taxable in South Carolina at the combined state and local rate.
Clothing is taxable outside the August holiday.
Rule summary
How South Carolina treats each category.
| Everyday clothing and footwear | Taxable at the combined rate (9%) |
|---|---|
| Accessories, jewelry, handbags | Taxable in nearly every state, including exemption states |
| Sports and protective equipment | Taxable — treated as equipment, not clothing |
| Sales tax holiday | Back-to-school holiday on the first weekend of August, no price cap. |
Source: South Carolina Department of Revenue · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the South Carolina Department of Revenue or a tax professional before relying on it for filing.
Combined rates in South Carolina
What a taxable purchase actually costs in South Carolina.
Frequently asked
Answers pulled from the same rule set.
- Is clothing taxed in South Carolina?
- Yes. Clothing is fully taxable in South Carolina at the combined state and local rate.
- Are shoes taxed in South Carolina?
- Yes, footwear is taxed at the same combined rate as other clothing.
More South Carolina guides
Other South Carolina rules that change the total.