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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.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”