North Carolina Sales Tax HolidayPosted: August 5, 2010
Here in North Carolina, one weekend a year, citizens do not have to pay sales tax on certain items. The thought behind this, from what I remember from the first one, was to save people money as they got their kids ready to go back to school after the summer break.
The tax break comes on things like clothing, computers, school supplies etc.. On the list of things eligible for the tax break is a definition of clothing –
“Clothing” is defined as all human wearing apparel suitable for general use including coats, jackets, hats, hosiery scarves and shoes.” North Carolina General Statute 105-164.13C
That definition seems straightforward enough. For some reason though, there is a list in the law specifying that certain items constitute clothing for the purpose of this tax free weekend.
- Aprons, household and shop
- Athletic supporters
- Baby receiving blankets
- Bathing suits and caps; beach capes and coats
- Belts and suspenders
- Boots; overshoes
- Coats, jackets, capes, and wraps
- Costumes (does not include costume masks sold separately)
- Diapers (children and adults, including disposables)
- Earmuffs; gloves and mittens for general use; hats and caps; hosiery; scarves
- Formal wear (does not include rentals)
- Garters and garter belts; girdles; leotards and tights; panty hose; socks; stockings and footlets; underwear
- Insoles for shoes
- Jogging suits
- Lab coats
- Rubber pants
- Sandals; shoes and shoelaces; slippers; sneakers; steel-toed shoes
- Uniforms (athletic and nonathletic uniforms when purchased for nonbusiness use)
- Wedding apparel (does not include rentals)
I have no idea why these particular items needed to be specifically listed or what some of them have to do with going back to school. I do know that, if I were going back to school, I would have to go with the athletic supporter, with suspenders, topped off with a cape.
Of course things would be different in chemistry lab, where obviously I would swap the cape for a lab coat. It is important to make a good impression on that first day back from summer break. I’d be happy to have the chance to save a few bucks on that first impression.