Sales Tax Holiday for Energy-Efficient Appliances

September 11, 2014

Summary

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.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: North Carolina
Incentive Type: Sales Tax Incentive
Web Site: http://www.dor.state.nc.us/taxes/sales/energystar_holiday.html
Administrator: N.C. Department of Revenue
Start Date: 7/1/2008
Eligible Renewable/Other Technologies:
  • Clothes Washers
  • Refrigerators/Freezers
  • Dehumidifiers
  • Ceiling Fan
  • Heat pumps
  • Air conditioners
  • Programmable Thermostats
Incentive Amount: 100% sales tax exemption for certain Energy Star appliances
Equipment Requirements: Equipment must be Energy Star-certified

Authorities

Name: N.C. Gen. Stat. § 105-164.13D
Date Enacted: 7/16/2008 (subsequently amended)
Effective Date: 7/1/2008

Contact

Name: Taxpayer Assistance - NC DOR
Organization: N.C. Department of Revenue
Address: Post Office Box 25000
Raleigh NC 27640
Phone: (877) 252-3052

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.