Sales Tax Holiday for Energy-Efficient Appliances (North Carolina)
Last modified on February 12, 2015.
Financial Incentive Program
|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|
|Energy Category||Energy Efficiency Incentive Programs|
|Amount||100% sales tax exemption for certain Energy Star appliances|
|Equipment Requirements||Equipment must be Energy Star-certified|
|Program Administrator||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
- Programmable thermostats
This exemption does not involve the sale of a product for use in a trade or business, or for rental appliances.
|Contact Name||Taxpayer Assistance - NC DOR|
|Department||N.C. Department of Revenue|
|Address||Post Office Box 25000|
|Place||Raleigh, North Carolina|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||N.C. Gen. Stat. § 105-164.13D|
|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.