- Clothing - $100 or less per item.
- Sport or recreational equipment - $50 or less per item.
- Computers, Tablets and Netbooks - $3,500 or less per item.
- Computer supplies - $250 or less per item.
- School supplies - $100 or less.
- School instructional materials - $300 or less per item.
Discounts from retailers' coupons are deducted from the price of an item before determining if the item is eligible for the sales tax exemption.
Example: a customer buys a dress priced at $105 and uses a retailer's coupon for a 10 percent discount. The discounted sales price of the dress is $94.50 ($105.00 - $10.50 = $94.50) and the dress is exempt from sales tax if purchased during the holiday.
Manufacturers' coupons are treated just the opposite way and are not deducted from the sales price before determining an item's eligibility for the sales tax exemption.
Rebates do not affect the sales price of an item for the sales tax holiday. Example: a computer priced at $4,000 with a $600 rebate is not exempt from sales taxes. The amount of the rebate is not deducted from the sales price of the computer before determining if the computer is eligible for the sales tax exemption.
For more information visit North Carolina Dept. of Revenue.
Also, from November 1-3, 2013, North Carolina is having a sales tax holiday on Energy Star qualified products.
An "Energy Star qualified product is a product that meets the energy efficient guidelines set by the U.S. Environmental Protection Agency and the U.S. Department of Energy and is authorized to carry the Energy Star label."
Clothes washers, freezers, refrigerators, central air conditioners, room air conditioners, air-source heat pumps, geothermal heat pumps, ceiling fans, dehumidifiers, and programmable thermostats will be exempt from State and local sales and use tax when purchased during the sale tax holiday period.
For more information visit Energy Star Qualified Products Sales Tax Holiday