North Carolina Sales Tax Holiday
- Jul 30, 2012 | Susan McLain
The North Carolina sales tax holiday occurs from 12:01 a.m., Friday, August 3, 2012 through 11:59 p.m., Sunday, August 5, 2012.
North Carolina follows the Streamlined Sales Tax (SST) guidance and definitions for items such as:
- Computer supplies such as computer storage media, electronic schedulers, personal digital assistants, computer printers and printer supplies;
- School instructional materials such as reference books, reference maps and globes, textbooks and workbooks;
Read North Carolina Sales Tax Holiday August 2012 for more details on what is exempt.
Retailers are legally required to participate in the North Carolina sales tax holiday. A retailer’s Certificate of Registration may be revoked by the Department of Revenue if sales taxes that are not legally due are collected during the holiday.
Retailers report exempt sales that occur during the sales tax holiday on Form E-500, Line 3, Receipts Exempt From State Tax.