08/01/13 — State's tax-free weekend set to begin Friday

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State's tax-free weekend set to begin Friday

By From staff reports
Published in News on August 1, 2013 1:46 PM

North Carolina's annual sales tax holiday begins Friday at 12:01 a.m. and runs through 11:59 p.m. on Sunday.

During the period, items used for students going back to school can be purchased tax free.

This will be the state's last such tax holiday, since the Legislature recently voted to do away with the tax break.

Clothing, footwear and school supplies of $100 or less per item, school instructional materials of $300 or less per item, sports and recreation equipment of $50 or less per item, computers of $3,500 or less per item, and computer supplies of $250 or less per item will be exempt.

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.

The exemptions are estimated to cost the state about $13 million in revenue.

School supplies are defined by the state Department of Revenue as items commonly used by students in the course of study. They include art supplies and instructional materials. Included in the list are binders, blackboard chalk, book bags, calculators, cellophane tape, clay and glazes, compasses, composition books, crayons, erasers, folders of all kinds, glue and paste, highlighters, index card boxes, index cards, legal pads, lunch boxes, markers, notebooks, paintbrushes for artwork, paints, paper of all types, pencil boxes and other school supply boxes, pencil sharpeners, pencils and pencil lead, pens and pen refills, protractors, rulers, scissors, sketch and drawing pads, watercolors and writing tablets.

Computer supplies are items commonly used in a course of study that requires a computer, such as computer storage media, including diskettes and compact discs, handheld electronic schedulers (except devices that are cellular phones), personal digital assistants (but not cellular phones), printers and printer supplies, including paper and ink.