August Sales Tax Holiday
G.S. 105-164.13C provides an exemption for certain items of tangible personal property sold between 12:01 A.M. on the first Friday in August and 11:59 P.M. the following Sunday. Clothing, 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.
Clothing accessories, jewelry, cosmetics, protective equipment, wallets, furniture, items used in a trade or business, and rentals are not covered by the exemption and will be subject to the applicable tax.
The following resources provide additional information about the sales tax holiday:
- List of Items Exempt During the Sales Tax Holiday
- List of Frequently Asked Questions
- Sales and Use Tax Technical Bulletin Section 34-24 - August Sales Tax Holiday