2006 North Carolina sales tax holiday this Aug. 4-6

Posted Friday, August 4, 2006

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Raleigh, NC - 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. For 2006, the dates are Friday, August 4th through Sunday, August 6th. Clothing, footwear, and school supplies of $100 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 Frequently Asked Questions
• Sales and Use Tax Technical Bulletin Section 34-25 - Sales Tax Holiday (Does not include changes for 2006.)