Here is the list of things you can buy in North Carolina without paying sales tax on this weekend, from the North Carolina Department of Revenue.
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
Baby receiving blankets
Bathing suits and caps; beach capes and coats
Belts and suspenders
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; leotards and tights; panty hose; socks; stockings and footlets; underwear
Insoles for shoes
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)
Hand and elbow guards
Helmets (bicycle, skating, baseball, and other sports)
Life preservers and vests
Roller and ice skates
Waders, wetsuits, and fins April 2006
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
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.
Clay and glazes
Folders (expandable, pocket, plastic, and manila)
Glue, paste, and paste sticks
Index card boxes
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
Reference maps and globes
Sketch and drawing pads