100% sales tax exemption for certain Energy Star appliances
'''Note: Legislation enacted in June 2011 ([http://www.ncleg.net/enactedlegislation/sessionlaws/html/2011-2012/sl201... S.B. 267]) that removed geothermal heat pumps from the list of energy systems and equipment eligible for this exemption.'''
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 and geothermal heat pumps
* Ceiling fans
* Programmable thermostats
This exemption does not involve the sale of a product for use in a trade or business, or for rental appliances.
Equipment must be Energy Star-certified