North Carolina 2011 Summer Sales Tax Holiday: August 5 - 7, 2011

The three-day North Carolina Summer Sales Tax Holiday provides for 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. Items included in the North Carolina Sales Tax Holiday:
  • Clothing, footwear, and school supplies - $100 or Less, per item
  • Computers - $3,500 or less per item
  • Computer Supplies - $250 or less per item
  • Instructional Material - $300 or less per item
  • Sports and recreation equipment - $50 or less per item

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. More Information - NC Department of Revenue Website