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 2004, the dates are Friday, August 6th through Sunday, August 8th. Clothing, footwear, and school supplies of $100 or less per item; sports and recreation equipment of $50 or less per item; and computers of $3,500 or less per item will be exempt.
**Computers sold during the holiday period with a sales price of $1,000 or more per item must be documented by means of Form E-599H, North Carolina Sales Tax Holiday Exemption Certificate, or other evidence to establish the exemption. The vendor must maintain the documentation.**
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.
