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Sales Tax Holiday for Energy-Efficient Appliances

Multi-Family Residential
Savings Category 
Heat Pumps
Program Info
Start Date 


North Carolina
Program Type 
Sales Tax Incentive
Rebate Amount 

100% sales tax exemption for certain Energy Star appliances

N.C. Department of Revenue

'''Note: Legislation enacted in June 2011 ([ 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
* Dehumidifiers
* Programmable thermostats

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

Other Information 

Equipment must be Energy Star-certified