"I think everyone went to the beach," Jason Madden said at about 2 p.m. Saturday.

Madden is the store manager at Target in West Ashley, where parents and children were placing clothes, calculators, book bags and notebooks in carts. He said if Friday's turnout was any indication, about three times as many shoppers would be in the store after 6 p.m.

"You may as well go out and enjoy the day and then go shopping when you're burnt," he said.

Still, business was busier than usual, Madden said. More employees were on hand, he said, and some were camped out in hot spots, such as school supplies, keeping them well-stocked.

Summerville resident Melaina Kenny was nearby with her 15-year-old daughter Krissy, trying to compromise on a lunch box. Krissy was happy carrying a plastic bag, but her mother said she thought something insulated would be better.

"It's nice that the governor extends this tax-free holiday to us," Kenny said, smiling. "But it would be nicer if he extended one that includes food."

She also said she hoped her federal child tax credit would arrive in the mail soon. The first wave of payments, up to $400 per child, was sent out July 25.

Down the way at the Citadel Mall, Ausar Kemet was the fifth customer in line at Foot Locker. He was buying sneakers for his son and two daughters, who are getting ready to go back to school.

"I expect to spend $150 to $200," he said. He stood to save about $10 with the tax break.

There's no statewide accounting to determine whether people spend more because of the sales tax break than they would otherwise for back-to-school items. The state Revenue Department says the first year's tax holiday cost South Carolina $3.6 million in lost tax collections. The loss fell to $2.7 million in 2001 and was $3 million last year.

"That's really not a complete story because the sales of non-exempt stuff goes up," said Jim Hatchell, of the South Carolina Merchants Association. Non-exempt items include televisions, toys, jewelry and most sporting goods.

Some stores broaden the sales tax break to items that aren't covered statewide. For instance, North Charleston-based Piggly Wiggly is advertising that everything in its stores is tax free, although groceries and beer are not on the state's list of tax-exempt goods.

Danny Brazell, a spokesman for the Revenue Department, said any retailer at any time can tell its customers it will absorb the sales tax. The retailer still is responsible for accurately reporting sales and paying the tax on non-exempt items.

The tax-free holiday ends today at midnight.

WHAT'S EXEMPT:

-- Clothing and accessories, including hats, scarves, hosiery, handbags, shoes and other items

-- School supplies, including pens, pencils, paper, binders, notebooks, books, book bags, lunch boxes and calculators

-- Computers, printers and printer supplies and computer software

WHAT'S NOT

-- Computer parts, such as keyboards and monitors, when purchased separately

-- Items put on layaway or deferred-payment plans

-- Rental clothing or footwear

-- Items bought for use in a business or trade

-- Jewelry -- Cosmetics

-- Eyewear -- Wallets

-- Watches -- Furniture

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