It’s nearly time to go shopping! On Friday, retailers will offer bargains on all kinds of holiday gifts just in time for the season.

South Carolina is going one better: a sales tax holiday on Black Friday. For guns. And here I was planning on a plain ol’ Stig on a Rope.

Yes, the Revenue Department of the state of South Carolina has issued reminders for its upcoming “Second Amendment Weekend.” The two day extravaganza begins on 12:01 a.m. on Black Friday. It is the only two day sales tax free holiday over Black Friday in the country.

The sales tax holiday means that shoppers will pay no state or local sales taxes on handguns, rifles and shotguns. Alas, when it comes to stocking stuffers, taxes still apply to ammunition and accessories. Likewise, toy handguns, toy rifles and toy shotguns are specifically not included (they’re on the excluded list – I’m totally not making that up).

And collectors need not stand in line. The holiday doesn’t apply to “handguns generally recognized or classified as antique, curiosity, or collector’s items.”

You can read the entire list of what’s included – and what’s not – here (downloads as a pdf).

The National Rifle Association, of course, feels like Christmas has come early. “It allows gun owners in tough economic times to stock up on the hunting season and holiday season,” said NRA spokeswoman Alexa Fritts.

No other items are exempt during the sales tax holiday.

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Kelly Phillips Erb is a tax attorney, tax writer, and podcaster.


  1. Glad to see that SC is still enjoying status as a trend setter. 🙂

    Great article. I no longer live in SC but now wish I did so I could save taxes on buying a gun.

    Do you think the Federal Government will ever do as much to encourage the ownership of guns?

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