What is a state sales tax holiday?
Some states offer a period of time during which certain purchases you make are not subject to state sales taxes.
Each state program varies. Some states limit the type of purchase to a particular product (i.e., school supplies, clothing, energy savings products, etc), or to a specific amount (i.e., purchases up to $2,100).
Although you may not have to pay state sales tax during sales tax holidays, you may still have to pay taxes levied by local counties or jurisdictions. In North Carolina, sales tax holidays do include exemption from local and county taxes.
Back-to-School Supplies and Personal Items State Sales Tax Holidays in NC
G.S. 105-164.13C provides for a sales tax holiday on certain types of personal property sold between 12:01 A.M. on the first Friday in August and 11:59 P.M. the following Sunday.
During this time, there will be no sales tax charged on clothing (clothing accessories will be taxed), footwear, and school supplies of $100 or less per item; school instructional materials of $300 or less per item; sports and recreation equipment of $50 or less per item; computers of $3,500 or less per item; and computer supplies of $250 or less per item will be exempt.
Items that are not sale tax exempt: Clothing accessories, jewelry, cosmetics, protective equipment, wallets, furniture, items used in a trade or business, and rentals will be subject to the applicable tax.
Dates For Back-to-School Supplies and Personal Items Sales Tax Holiday Dates in NC
- August 7-9, 2009
- August 6-8, 2010
- August 5-7, 2011
- August 3-5, 2012
For more information about the school supplies and personal items sales tax holiday, visit The Department of Revenue.
Energy Star Label Products State Sales Tax Holidays in NC
In 2008 Law 2008-107 was enacted authorizing a sales tax holiday for certain Energy Star qualified products.Each year qualifying products will be exempt from sales and use tax when purchased between 12:01 A.M. on the first Friday in November and 11:59 P.M. the following Sunday.
During these three shopping days, North Carolinians can purchase any product that bears the "Energy Star" label and not have to pay any state or local sales taxes.
The following Energy Star labeled products are tax exempt during this holiday: clothes washers, freezers, refrigerators, central air conditioners, room air conditioners, air-source heat pumps, geothermal heat pumps, ceiling fans, dehumidifiers, and programmable thermostats.
There is no upper limit on the amount of Star Energy purchases and counties and local jurisdictions taxes are also waived during this sales tax holiday.
Dates For Star Energy Label Sales Tax Holidays in NC
- November 6-8, 2009
- November 5-7, 2010
- November 4-6, 2011
- November 2-4, 2012
For more information on the Star Energy sales tax holiday, visit The Department of Revenue for North Carolina.
