The North Carolina Department of Revenue will offer the 2007 sales tax holiday beginning at 12:01 am on Friday, August 3 and ending at 11:59 pm on Sunday, August 5.

Clothing, footwear, and school supplies of $100 or less per item; sports and recreation equipment of $50 or less per item, computers of $3,500 or less per item; and computer supplies of $250 or less per item will be exempt.

Clothing accessories, jewelry, cosmetics, protective equipment, wallets, furniture, items used in a trade or business, and rentals are not covered by the exemption and will be subject to the applicable tax.

Here’s the full list of exempt items: http://www.dor.state.nc.us/taxes/sales/Holiday_FAQ.pdf

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