Sales Tax Holiday for Energy-Efficient Appliances (North Carolina)

From Open Energy Information

Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place North Carolina


Name Sales Tax Holiday for Energy-Efficient Appliances
Incentive Type Sales Tax Incentive
Applicable Sector Multi-Family Residential, Residential
Eligible Technologies Ceiling Fan, Central Air conditioners, Clothes Washers, Dehumidifiers, Heat pumps, Programmable Thermostats, Refrigerators
Active Incentive Yes
Implementing Sector State/Territory
Energy Category Energy Efficiency Incentive Programs
Amount 100% sales tax exemption for certain Energy Star appliances




Equipment Requirements Equipment must be Energy Star-certified
Start Date 2008-07-01










Program Administrator N.C. Department of Revenue
Website http://www.dor.state.nc.us/taxes/sales/energystar_holiday.html


References DSIRE[1]


Summary

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.

<metadesc> Sales Tax Holiday for Energy-Efficient Appliances: energy incentive program. </metadesc>

Incentive Contact

Contact Name Taxpayer Assistance - NC DOR
Department N.C. Department of Revenue
Address Post Office Box 25000
Place Raleigh, North Carolina
Zip/Postal Code 27640
Phone (877) 252-3052


Website http://www.dor.state.nc.us


Authorities (Please contact the if there are any file problems.)

Authority 1: N.C. Gen. Stat. § 105-164.13D
Date Effective 2008-07-01
Date Enacted 7/16/2008 (subsequently amended)

















  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]

References

  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"