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Save during Tax Free Weekend!

Back-to-School Supplies and Personal Items State Sales Tax Holidays in NC

G.S. 105-164.13C provides for a sales tax holiday on certain types of personal property sold between 12:01 A.M. on the first Friday in August (August 3, 2012) and 11:59 P.M. the following Sunday (August 5, 2012).

During this time, there will be no sales tax charged on clothing (clothing accessories will be taxed), footwear, and school supplies of $100 or less per item; school instructional materials of $300 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.

Items that are not sale tax exempt: Clothing accessories, jewelry, cosmetics, protective equipment, wallets, furniture, items used in a trade or business, and rentals will be subject to the applicable tax. For more information about the school supplies and personal items sales tax holiday, visit The Department of Revenue.