South Carolina residents over the age of 85 are entitled to a 1% reduction in sales tax. For the benefit of back-to-school shoppers, there is a sales tax holiday on the first Friday in August through the following Sunday which includes school supplies, school instructional materials, clothing, footwear, sports and recreation equipment, and computers and computer accessories. South Dakota South Dakota has a 4.5% state sales tax, plus any additional local taxes. An additional 1.5% sales tax is added during the summer on sales in tourism-related businesses, dedicated to the state's office of tourism. City governments are allowed a maximum of 2% sales tax for use by the local government, especially in Sioux Falls in Minnehaha County. However, they can impose a gross receipts tax on things like lodging, alcohol, restaurants, and admissions. These gross receipts are passed on by the business and could be considered a sales tax. Tribal governments are allowed to charge a higher local government tax rate, by special agreement with the state. Tennessee Tennessee charges 7% sales tax on most items, but 4% on groceries. Counties also tax up to 2.75% in increments of 0.25%. In most places, the county rate is about 2.25%, making the total tax on sales about 9.25%. If a county does not charge the maximum, its cities can charge and keep all or part of the remainder. Several cities are in more than one county, but none of these charges a city tax. The uniform state tax rate used to be 6%. Effective 1 July 2002, the tax rate was raised to 7% except for groceries. The rate for groceries was lowered to 5.5% effective 1 January 2008, to 5% on 1 July 2013, and to 4% on 1 July 2017. Texas The Texas state sales and use tax rate is 6.25% since 1990, but local taxing jurisdictions (cities, counties, special purpose districts, and transit authorities, but specifically not including school districts) may also impose sales and use taxes up to 2% for a total of 8.25%. Prepared food, such as restaurant food, is subject to the tax, but items such as medicines (prescription and over-the-counter), food, and food seeds, are not. Motor vehicle and boat sales are taxed at only the 6.25% state rate; there is no local sales and use tax on these items. In addition, a motor vehicle or boat purchased outside the state is assessed a