The tax free items include:
- Clothing - $100.00 or less.
- Sport or recreational equipment - $50.00 or less.
- Computers - $3,500 or less.
- Computer supplies - $250.00 or less.
- School supplies - $100.00 or less.
- School instructional materials - $300.00 or less.
For more information visit North Carolina Dept. of Revenue.

