Description

In July 2008, North Carolina enacted legislation establishing a "sales tax holiday" for certain Energy Star-certified products. Energy Star appliances sold between 12:01 a.m. on the first Friday of November and 11:59 p.m. on the following Sunday qualify for the sales tax exemption.

The exemption is generally available for the following products if they carry the Energy Star label:

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

This exemption does not involve the sale of a product for use in a trade or business, or for rental appliances.