On these two days, handguns, rifles and shotguns are exempt from the state sales tax. According to the South Carolina Code Section 16-23-101(1), a handgun is defined as being "any firearm designed to expel a projectile and designed to be fired from the hand, but shall not include any firearm generally recognized or classified as an antique, curiosity, or collector’s item, or any that does not fire fixed cartridges."
Only the guns are tax exempt. The sales tax holiday does not cover the supplies, ammunition and clothing. All of these items will still carry the state sales tax during the South Carolina Second Amendment Sales Tax Holiday.
In 2008, South Carolina became the first state to hold a Second Amendment Sales Tax Holiday. Due to a decision in a case by the South Carolina Supreme Court in May, 2009, the gun sales tax holiday was almost lost.
The General Assembly was forced to enact a temporary provisio for the sales tax holiday to continue in 2009. The temporary provisio will have to be done every year until a new permanent Second Amendment Sales Tax Holiday is created.
Since the first South Carolina Second Amendment Sales Tax Holiday in 2008, Louisiana has created a gun sales tax holiday. Louisiana held their sales tax holiday in September; just in time for dove season.
Written by Denise Clay
Exclusive to HULIQ