Clothing Exempt from North Carolina Sales Tax
Each item of clothing must be priced $100 or less. Eligible items include:- Bandannas
- Bathing Suits
- Belts and Suspenders
- Coats and Jackets
- Costumes (not masks sold separately)
- Diapers (adult and baby, cloth and disposable)
- Ear Muffs
- Gloves and Mittens (general use)
- Formal Wear (not rented)
- Hats
- Hosiery
- Insoles
- Jogging Suits
- Neckwear
- Rain Wear
- Shoe Laces
- Uniforms
See a complete list.
Footwear Exempt from North Carolina Sales Tax
Footwear $100 and under is exempt, including:- Boots
- Overshoes
- Sandals
- Slippers
- Sneakers
- Steel-Toed Shoes
School Supplies Exempt from Sales Tax
Each product must be priced at $100 or less. These are the only items free from sales tax:- Binders
- Blackboard Chalk
- Book Bags
- Calculators
- Cellophane Tape
- Clay and Glazes
- Compasses
- Composition Books
- Crayons
- Erasers
- Folders (expandable, manila, pocket and plastic)
- Glue, Paste and Paste Sticks
- Highlighters
- Index Cards and Index Card Boxes
- Legal Pads
- Lunch Boxes
- Markers
- Notebooks
- Paintbrushes for Artwork
- Paints (acrylic, oil and tempera)
- Paper (copy paper, colored, construction paper, graph, loose-leaf notebook paper, manila, poster board, tracing)
- Pencil Boxes
- Pencils and Sharpeners
- Pens
- Protractors
- Rulers
- Scissors
- Sketch and Drawing Pads
- Watercolors
- Writing Tablets
School Instructional Materials Exempt from Sales Tax
To qualify for the sales tax holiday, each item must be used as a reference tool to learn the school subject. The price must be $300 or less for:- Reference Books
- Reference Maps and Globes
- Textbooks
- Workbooks
Sport or Recreational Equipment Exempt from Sales Tax
Sports and recreational equipment $50 and under per item is exempt, including the following:- Ballet Slippers
- Cleats or Other Spiked Athletic Shoes
- Gloves (baseball, bowling, boxing, golf, hockey and other sports)
- Goggles
- Hand and Elbow Guards
- Helmets (bicycle, skating, baseball and other sports
- Life Preservers and Vests
- Mouth Guards
- Roller and Ice Skates
- Shin Guards
- Shoulder Pads
- Ski Boots
- Waders, Wetsuits and Fins
Computers Exempt from Sales Tax
Computers priced $3,500 or less qualify. The state of North Carolina defines a computer as a central processing unit, monitor, keyboard, mouse and speakers all bundled together. Purchasing a monitor, keyboard, mouse or speakers separately is taxable. All peripherals, such as scanners and external hard drives are not exempt from sales tax.Computer Equipment Exempt from Sales Tax
Each item must be $250 or less in the following categories:- Computer printers
- Computer Storage Media (recordable CDs and DVDs)
- Handheld electronic schedulers (not part of a cell phone)
- Personal digital assistants (not part of a cell phone)
- Printer Supplies for Computers (paper and ink)
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