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Printers and educational software are no longer exempt during tax holiday

Posted Thursday, August 5, 2004

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IMPORTANT INFORMATION REGARDING THE SALES TAX HOLIDAY G.S. 105-164.13C, which authorizes a sales tax holiday in North Carolina, was amended effective October 1, 2003. The changes will be effective for the 2004 sales tax holiday that will begin at 12:01 a.m. on Friday, August 6th and end at 11:59 p.m. on Sunday, August 8th.

Prior to October 1, 2003, a printer was considered to be a peripheral and a peripheral sold with the computer was included in the definition of a computer; consequently, a printer was exempt during the holiday if it was sold with the computer.

Effective October 1, 2003, printers and printer supplies and educational software are no longer exempt from sales or use tax during the sales tax holiday period. A new definition of “computer” was also adopted by the General Assembly effective July 15, 2003. A computer is defined as “an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions.” The new definition does not include “peripherals” sold with the computer. Since the definition does not encompass peripherals, and since the statute authorizing the sales tax holiday no longer includes printers as items that are exempt during the holiday, computer printers will be subject to the applicable sales and use tax. In addition, other “peripherals” are taxable even if sold with a computer.

For purposes of the sales tax holiday, a computer includes a central processing unit, monitor, keyboard, mouse, and speakers since those items are deemed to be necessary in the operation of the computer. If a retailer sells a computer, monitor, keyboard, mouse, speakers, printer, or other peripherals as a package, the price of the printer and peripherals must be separately stated on the invoice and tax charged on the printer and peripherals. The monitor, keyboard, mouse, and speakers are exempt when sold with the computer provided the combined sales price does not exceed $3,500.

North Carolina Department of Revenue Post Office Box 25000 Raleigh, North Carolina 27640-0001

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Printers and educational software are no longer exempt during tax holiday
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