Energy Star Sales Tax Holiday Set For Nov. 1-3
Date: October 23, 2013
Customers can save money on select Energy Star-rated appliances during the state’s Energy Star sales tax holiday that begins on Friday, Nov. 1 and runs through Sunday, Nov. 3.
During the holiday, certain Energy Star qualified products that meet the energy efficient guidelines set by the Environmental Protection Agency and the Department of Energy are exempt from sales and use taxes. Qualified products feature the distinctive Energy Star label, making them easier to identify.
Sales or purchases of products exempt during the holiday include Energy Star qualified clothes washers, freezers, refrigerators, central air conditioners, room air conditioners, air-source heat pumps, ceiling fans, dehumidifiers and programmable thermostats. There is no price floor or price ceiling for products to qualify. Rentals of Energy Star qualified products are not exempt from sales taxes during the holiday.
Purchases Must Be "For Immediate Delivery" To Qualify
A qualifying item is eligible for the exemption if the customer pays for it during the holiday period and the retailer accepts the order and takes an action to fill the order for immediate delivery.
Deliveries delayed because of a backlog or because the item is currently unavailable to the seller or on back order by the seller, are still eligible for the exemption during the holiday.
If the customer requests delayed shipment, the order is not considered "for immediate delivery" and sale of the item is not exempt from sales taxes.
Purchases by Businesses Are Not Exempt
Items purchased for use in a trade or business are not covered by the exemption and are subject to applicable sales taxes.
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