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North Carolina: Sales Tax Holiday for Energy Efficient Products

  • Oct 3, 2012 | Gail Cole

In 2008, the North Carolina General Assembly enacted legislation authorizing a sales tax holiday for Energy Star qualified products. Each year, it begins at 12:01 a.m. on the first Friday of the month and concludes at 11:59 p.m on the following Sunday. In 2012, the sales tax holiday takes place from November 2, 2012 to November 4, 2012. 

Energy Star qualified products "meet the energy efficient guidelines set by the United States Environmental Protection Agency and the United States Department of Energy … ." The goal of the sales tax holiday is to encourage the purchase of these energy efficient products.

According to North Carolina G.S. 105-164.13D, the sales tax exemption applies to qualifying:

  • Clothes washers.
  • Freezers and refrigerators.
  • Central air conditioners and room air conditioners.
  • Air-source heat pumps.
  • Ceiling fans.
  • Dehumidifiers.
  • Programmable thermostats.

The sales tax exemption will not apply to the following Energy Star qualified products:

  • Products sold for use in a trade or business.
  • Products sold for use in a rental.

Delivery of the product may take place after the sales tax holiday, provided payment is made during the holiday and the retailer "takes an action to fill the order for immediate delivery." If a customer requests delayed shipment, the exemption does not apply.

Read about the August North Carolina sales tax holiday.

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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.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.