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North Carolina Energy Star Sales Tax Holiday 2013


 North Carolina sales tax holiday for Energy Star products, November 1-3, 2013.

The state of North Carolina is providing a sales tax holiday for certain Energy Star-rated appliances; it runs Friday, November 1 through Sunday, November 3, 2013.

Energy Star qualified products meeting the energy efficient guidelines set by the Department of Energy and the Environmental Protection Agency will be exempt from sales and use taxes during the sales tax holiday. The floor price of the item does not impact exempt status. However, the exemption applies to purchases only, not the rental of qualifying items.

Exempt

Exempt appliances include, but are not limited to:

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

Immediate delivery

In order for the exemption to be valid, purchased products must be “for immediate delivery.” Delayed shipments will not qualify for the exemption unless they are delayed due to backlog or because the item is currently unavailable. If the customer requests delayed delivery, sales tax must be paid.

Business purchases subject to tax

The sales tax holiday is for individuals only. “Items purchased for use in trade or business are not covered by the exemption and are subject to applicable sales taxes.”

Several states offered a sales tax holiday for energy efficient products this year, including Georgia, Texas, and Virginia. They are popular among consumers, if a hassle for retailers. However, lawmakers in North Carolina are considering eliminating the state sales tax holidays.

Additional information is available on the North Carolina Department of Revenue Energy Star Sales Tax Holiday web page.

Sales tax holidays mean sales tax exemptions. How does your business manage sales tax exemptions?

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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.