I just got home from Florida today and to my surprise, Florida is no longer having a tax break on school supplies there. I'm like, geez! I hope we're still having a tax break here in NC, are we?
the first Friday in August and 11:59 P.M. the following Sunday. For 2008, the dates are Friday, August 1st through Sunday, August 3rd. 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. :lol:
I was going to take my kids this weekend for their school stuff, but have never gone on tax-free weekend, is it usually crazy? I don't care about the tax break, don't really want to have to deal with huge crowds, but want to get it done. How is it, crazy? Can't do it Saturday, will be either Friday night or Sunday early afternoon, whatch'all think? And do they usually have good deals on clothes and shoes this weekend? I really want to get this stuff done and over with! Also, I can't get the list of tax-exemptions to pull up on my computer, something with adobe and pdf, can someone post a more detailed list of what's exempt on here? Thanks!
Below is the link. Way too long to Post. http://www.dor.state.nc.us/taxes/sales/salestax_holiday.html Good luck one and all. Sherry
There's more to it but man alive it's too much to post... be prepared! IT'S LONG (that's what she said):lol: 34-24 SALES TAX HOLIDAY A. Sales Tax Holiday Allowed Under G.S. 105-164.13C G.S. 105-164.13C provides that retail sales of specific items of tangible personal property are exempt from all State and local sales and use taxes, including the Mecklenburg public transportation tax, if sold between 12:01 AM on the first Friday of August and 11:59 PM the following Sunday. B. Definitions G.S. 105-164.3 contains the following definitions that apply to the sales tax holiday. Some of the definitions apply to items that are exempt from tax during the holiday period, and some apply to items that are subject to tax during the holiday period. Sections C. and D. below list items that are included in these terms. 1. “Clothing” is defined in G.S. 105-164.3(3) as “All human wearing apparel suitable for general use including coats, jackets, hats, hosiery, scarves, and shoes.” 2. “Clothing accessories or equipment” is defined in G.S. 105-164.3(4) as “Incidental items worn on the person or in conjunction with clothing including jewelry, cosmetics, eyewear, wallets, and watches.” 3. “Computer” is defined in G.S. 105-164.3(4b) as “An electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions.” 4. “Computer supply” is defined in G.S. 105-164.3(4d) as “An item that is considered a ‘school computer supply’ under the Streamlined Agreement.” As defined in the Streamlined Agreement, it is an item commonly used by a student in the course of study in which a computer is used and includes only the following items: computer storage media, including diskettes and compact disks; b. handheld electronic schedulers, except devices that are cellular phones; c. personal digital assistants, except devices that are cellular phones; d. computer printers; and e. printer supplies for computers, including printer paper and printer ink. 5. “Protective equipment” is defined in G.S. 105-164.3(31) as “Items for human wear designed as protection of the wearer against injury or disease or as protection against damage or injury of other persons or property but not suitable for general use including breathing masks, face shields, hard hats, and tool belts.” 6. “School instructional material” is defined in G.S. 105-164.3(37b) as being “defined in the Streamlined Agreement.” The following is an all-inclusive list of items considered to be school instructional materials: reference books, reference maps and globes, textbooks, and workbooks. Prior to October 1, 2007, these items were included in the term “school supply.” 7. “School supply” is defined in G.S. 105-164.3(37d) as “An item that is commonly used by a student in the course of study and is considered a ‘school supply,’ a ‘school art supply,’ or ‘school instructional material’ under the Streamlined Agreement.” As defined in the Streamlined Agreement, those terms include only the items listed in D. 3. of Sales and Use Tax Technical Bulletin 34-24. Effective October 1, 2007, the term “school instructional material,” as defined in the Streamlined Agreement, is no longer included in the term “school supply.” 8. “Sport or recreational equipment” is defined in G.S. 105-164.3(42) as “Items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use including ballet shoes, cleated athletic shoes, shin guards, and ski boots.” C. Exempt Property Sales of the following items are exempt from sales or use tax during the sales tax holiday period, unless the items are sold for use in a trade or business or are sold under a deferred payment plan and are not delivered during the holiday period: 1. Clothing with a sales price of $100 or less per item. 2. Sport or recreational equipment with a sales price of $50.00 or less per item. 3. School supplies with a sales price of $100 or less per item. The exemption applies to items purchased for any use other than in a trade or business; therefore, the item need not be intended for use in school or in connection with a school activity to receive the exemption. 4. Computers with a sales price of $3,500 or less per item. For purposes of the exemption during the holiday, a computer includes a central processing unit, monitor, keyboard, mouse, and speakers since these items are deemed to be necessary in the operation of the computer. The separate sale of a monitor, keyboard, mouse, or speakers is subject to the applicable tax when the item is not sold in connection with a central processing unit. Peripherals are not considered part of a computer and are subject to the applicable tax notwithstanding that they may be sold with the computer as a package. Peripherals must be separately stated on the invoice and the appropriate tax charged on those items. 5. Effective October 1, 2005, computer supplies with a sales price of $250 or less per item. Prior to October 1, 2005, computer supplies, including printers and printer supplies, were subject to sales or use tax even if purchased during the sales tax holiday period. 6. Effective October 1, 2007, school instructional materials with a sales price of $300 or less per item. D. List of Property Eligible for Exemption 1. Clothing The following is a list of items that are included in the term “clothing” and are therefore exempt from tax during the sales tax holiday period if their sales price is $100 or less per item. The list is not all-inclusive. a. aprons, household and shop; b. athletic supporters; c. baby receiving blankets; d. bandannas; e. bathing suits and caps; beach capes and coats; f. belts and suspenders; g. boots; overshoes; h. coats, jackets, capes, and wraps; i. costumes (does not include costume masks sold separately); j. diapers (children and adults, including disposables); k. earmuffs; gloves and mittens for general use; hats and caps; hosiery; scarves; l. formal wear (rentals are not eligible); m. garters and garter belts; girdles; leo-My Friend and tights; panty hose; socks; stockings and footlets; underwear; n. insoles for shoes; o. jogging suits; p. lab coats; q. neckties; r. rainwear; rubber pants; s. sandals; shoes and shoelaces; slippers; sneakers; steel-toed shoes; t. uniforms (athletic and nonathletic when purchased for nonbusiness use); and u. wedding apparel (does not include rentals). 2. Sport or Recreational Equipment The following is a list of items that are included in the term “sport or recreational equipment” and are therefore exempt from tax during the sales tax holiday period if their sales price is $50.00 or less per item. The list is not all-inclusive. a. ballet and tap shoes; b. cleated or spiked athletic shoes; c. gloves (baseball, bowling, boxing, hockey, golf and other sports); d. goggles; e. hand and elbow guards; f. helmets (bicycle, skating, baseball, and other sports); g. life preservers and vests; h. mouth guards; i. roller and ice skates; j. shin guards; k. shoulder pads; l. ski boots; and m. waders; wetsuits and fins. 3. School Supplies The following is a list of items that are included in the term “school supplies” and are therefore exempt from tax during the sales tax holiday period if their sales price is $100 or less per item. The list is all-inclusive. a. binders; b. blackboard chalk c. book bags; d. calculators; e. cellophane tape; f. clay and glazes; g. compasses; h. composition books; i. crayons; j. erasers; k. folders (expandable, pocket, plastic, and manila); l. glue, paste, and paste sticks; m. highlighters; n. index card boxes o. index cards; p. legal pads; q. lunch boxes; r. markers; s. notebooks; t. paintbrushes for artwork; u. paints (acrylic, tempora, and oil); v. paper (loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper); w. pencil boxes and other school supply boxes; x. pencil sharpeners; y. pencils; z. pens; aa. protractors; bb. reference books (effective October 1, 2007, a reference book is a “school instructional material”); cc. reference maps and globes (effective October 1, 2007, a reference map or globe is a “school instructional material”); dd. rulers; ee. scissors; ff. sketch and drawing pads; gg. textbooks (effective October 1, 2007, a textbook is a “school instructional material”); hh. watercolors; ii. workbooks (effective October 1, 2007, a workbook is a “school instructional material”); and jj. writing tablets. 4. School Instructional Materials (Effective October 1, 2007) The following is a list of items that are included in the term “school instructional materials” and are therefore exempt from tax during the sales tax holiday period if their sales price is $300 or less per item. The list is effective beginning with the 2008 holiday and is all-inclusive: a. reference books; b. reference maps and globes; c. textbooks; and d. workbooks. E. Non-Exempt Property The sales tax holiday applies only to items included in the list of exempt property. It does not apply to any of the following: 1. any item sold by means of a layaway contract or similar deferred payment and delivery plan, unless the item is delivered during the holiday period (effective October 1, 2003, an eligible item sold under a layaway contract is exempt from tax during the holiday period); 2. any item sold for use in a trade or business; 3. any rental of property; 4. clothing accessories or equipment; 5. educational software; 6. furniture; 7. luggage; 8. printers and printer supplies (until October 1, 2005); 9. protective equipment; or 10. stereo equipment, VCR’s, DVD players, and similar items F. List of Property Not Eligible for Exemption 1. Clothing Accessories or Equipment The following is a list of items that are included in the term “clothing accessories or equipment” and are therefore subject to tax during the sales tax holiday period. The list is not all-inclusive. a. briefcases; b. cosmetics; c. fabric, thread, yarn, and other such items purchased to make clothing; d. hair notions, including barrettes, hair bows, hairnets, and similar items; e. handbags; f. handkerchiefs; g. jewelry; h. sunglasses (nonprescription); i. umbrellas; j. wallets; k. watches; and l. wigs and hairpieces. 2. Protective Equipment The following is a list of items that are included in the term “protective equipment” and are therefore subject to tax during the sales tax holiday period. The list is not allinclusive. a. breathing masks; b. clean room apparel and equipment; c. ear and hearing protectors; d. face shields; e. finger guards; f. hard hats; g. print or dust respirators; h. protective gloves; i. safety glasses and goggles; j. safety belts; k. tool belts; and l. welders’ gloves and masks. G. Holiday Exemption Certificate (Effective with the 2005 Sales Tax Holiday, the Sales Tax Holiday Exemption Certificate or Other Evidence or Affirmation is no Longer Required.) 1. Over-the-Counter Sale For any item with a sales price of $1,000 or more, a retailer must obtain and keep a Sales Tax Holiday Exemption Certificate, Form E-599H, or other evidence sufficient to support an exemption from tax. 2. Remote Sale For any item with a sales price of $1,000 or more made over the Internet or by other remote means, a retailer must obtain an affirmation from a purchaser that the purchaser qualifies for the exemption. A retailer can contact the Sales and Use Tax Division to review the retailer’s procedure for obtaining such affirmation. H. Specific Issues The following information sets out the application of tax with respect to various matters concerning sales during the sales tax holiday period. 1. Participation in the Sales Tax Holiday Can retailers elect not to participate in the sales tax holiday and collect tax from their customers on eligible items? No. Retailers may only collect from their customers sales taxes that are legally due. The Department may take action to revoke a retailer’s Certificate of Registration if the retailer collects sales taxes that are not legally due. 2. Discounts and Retailer Coupons A discount given by a retailer constitutes a reduction in sales price and the amount of the discount is deducted before determining whether an item is eligible for the exemption. For example, if a retailer issues a 15% off coupon and a customer purchases a dress with a price of $105 and uses the coupon, the dress is exempt from tax. The price of the dress after the 15% reduction is less than $100, which is the per item clothing price limit for an exemption. 3. Layaway Sales An item that was placed in a layaway or similar deferred plan before a sales tax holiday period and is then delivered to the purchaser upon final payment during the holiday period is eligible for an exemption from sales or use tax. For example, if a customer places an item on layaway in June and the item is delivered to the customer during the sales tax holiday period when the customer completes the layaway payments, the item is eligible for the exemption. The sale of an eligible item under a layaway sale is exempt from tax if the purchaser selects the item and the retailer accepts the order for the item during the holiday period, even if delivery occurs after the holiday period.
Oops, just saw you cannot get Adobe to pull up so here goes: April 2008 North Carolina Department of Revenue Post Office Box 25000 Raleigh, North Carolina 27640-0001 LIST OF ITEMS EXEMPT DURING THE SALES TAX HOLIDAY G.S. 105-164.13C authorizes a sales tax holiday in North Carolina. Sales and use taxes do not apply to the following items of tangible personal property that are sold between 12:01 A.M. on the first Friday of August and 11:59 P.M. the following Sunday: 1. Clothing with a sales price of one hundred dollars ($100.00) or less per item. “Clothing” is defined as all human wearing apparel suitable for general use including coats, jackets, hats, hosiery, scarves, and shoes. The items listed below are included in the term and are therefore exempt from tax during the sales tax holiday period if the sales price of the item is $100 or less. This list is not all-inclusive. Aprons, household and shop Athletic supporters Baby receiving blankets Bandannas Bathing suits and caps; beach capes and coats Belts and suspenders Boots; overshoes Coats, jackets, capes, and wraps Costumes (does not include costume masks sold separately) Diapers (children and adults, including disposables) Earmuffs; gloves and mittens for general use; hats and caps; hosiery; scarves Formal wear (does not include rentals) Garters and garter belts; girdles; leo-My Friend and tights; panty hose; socks; stockings and footlets; underwear Insoles for shoes Jogging suits Lab coats Neckties Rainwear Rubber pants Sandals; shoes and shoelaces; slippers; sneakers; steel-toed shoes Uniforms (athletic and nonathletic uniforms when purchased for nonbusiness use) Wedding apparel (does not include rentals) 2. Sport or recreational equipment with a sales price of fifty dollars ($50.00) or less per item. “Sport or recreational equipment” is defined as items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use. The items listed below are included in the term and are therefore exempt from tax during the holiday period if the sales price of the item is $50 or less. This list is not all-inclusive. Ballet and tap shoes Cleated or spiked athletic shoes Gloves (baseball, bowling, boxing, hockey, golf, 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 April 2008 3. Computers with a sales price of three thousand five hundred dollars ($3,500) or less per item. A “computer” is an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. For purposes of the exemption during the sales tax holiday, a computer includes a central processing unit, monitor, keyboard, mouse, and speakers since these items are deemed to be necessary in the operation of the computer. The separate sale of a monitor, keyboard, mouse, or speakers is subject to the applicable tax when the item is not sold in conjunction with a central processing unit. Peripherals are not considered part of a computer and are subject to the applicable tax notwithstanding that they may be sold with the computer as a package. Peripherals must be separately stated on the invoice and the appropriate tax charged on those items. 4. Computer supplies with a sales price of two hundred fifty dollars ($250.00) or less per item. A “computer supply” is an item commonly used by a student in a course of study in which a computer is used. The items listed below are included in the term and are therefore exempt from tax during the holiday period if the sales price of the item is $250 or less. This list is all-inclusive. Computer storage media, including diskettes and compact disks Handheld electronic schedulers, except devices that are cellular phones Personal digital assistants, except devices that are cellular phones Computer printers Printer supplies for computers, including printer paper and printer ink 5. School supplies with a sales price of one hundred dollars ($100.00) or less per item. A “school supply” is an item commonly used by a student in a course of study; the term includes school art supplies and school instructional materials. The items listed below are included in the term and are therefore exempt from tax during the holiday period if the sales price of the item is $100 or less. This list is all-inclusive. Binders Blackboard chalk Book bags Calculators Cellophane tape Clay and glazes Compasses Composition books Crayons Erasers Folders (expandable, pocket, plastic, and manila) Glue, paste, and paste sticks Highlighters Index card boxes Index cards Legal pads Lunch boxes Markers Notebooks Paintbrushes for artwork Paints (acrylic, tempora, and oil) Paper (loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper) Pencil boxes and other school supply boxes Pencil sharpeners Pencils Pens Protractors Rulers Scissors Sketch and drawing pads Watercolors Writing tablets April 2008 6. School instructional materials with a sales price of three hundred dollars ($300.00) or less per item. “School instructional material” is written material commonly used by a student in a course of study as a reference and to learn the subject being taught. The term is mutually exclusive of the terms “school supply” and “computer supply.” The items listed below are included in the term and are therefore exempt from tax during the holiday period if the sales price of the item is $300 or less per item. (Prior to the 2008 holiday, these items were categorized as “school supplies” and were exempt during the holiday period if the sales price of the item was $100 or less per item.) This list is all-inclusive. Reference books Reference maps and globes Textbooks Workbooks There ya' go. Sherry P.S. Koo, looks like we keep Posting at the same time. Realized that I missed the Adobe part in my first Post.
Hell naw I typed it! I roll like that. 220 wpm I actually had a lady apply at my office that said she could to it. And she said it with a straight face. I always wondered how straight her face would be if I said... prove it.:mrgreen:
No one answered the other question I had: How crazy do the stores get this weekend? And would they be less crowded on a Friday evening or early Sunday afternoon?
Really crazy. If you really want to miss the crowds, set your alarm for 4:00 a.m. Of course, then you have to negotiate all the pallets in the aisles because the store is restocking shelves then.
wow! maybe I'll skip it this weekend then...I really want to get my stuff done, but I don't feel like fighting over the last glue stick! :jester:
Has anyone seen any special ads for the weekend? I bought a paper this morning and there was hardly any ads at all. A small one for Best Buy and Staples and Shoe Carnival and a two pager for Macys. Anyone got the scoop on the deals??
shy~ Ads came out Sunday. Can anyone help her? I didn't get a paper....again...grrrr <that delivery guy!!!> Frogger
You're kidding!! I just knew they would have special inserts just for the weekend!! (Sort of like Black Friday) Bummer! Any suggestions of where to go? I did get an email from JC Penneys for 10% off on Friday but we all really need shoes. I got a flyer from the New Balance store for a free backpack with the purchase of $100 but that's it.
