Final sales-tax holiday begins Friday

The Aug. 2-4 event, around for more than a decade, will mark the last of its kind as part of a major tax reform measure that Gov. Pat McCrory signed into law last week.

The legislation includes a provision to eliminate the tax-free holiday, beginning in 2014. Also going away next year is the annual tax holiday for Energy Star-rated appliances.

Savings begin this year at 12:01 a.m. on Friday and end 11:59 p.m. Sunday. Participation in the sales tax holiday is required; retailers cannot opt out.

The popular event exempts clothing, footwear and school supplies of $100 or less per item; school instructional materials of $300 or less per item; sports and recreational equipment of $50 or less per item; computers and tablets of $3,500 or less per item; and computer supplies of $250 or less per item from sales tax.

Basic eReaders, which do not provide Internet access, do not qualify as tax-exempt items.

Retailers may not charge sales tax on exempt items sold during the holiday and tell shoppers to request a refund from the North Carolina Department of Revenue.

In cases where the sales tax is charged on purchases that should be exempt, a customer's only option to obtain a refund is from the retailer.