North Carolina Incentives/Policies for Renewables & Efficiency |
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Last DSIRE Review: 10/02/2012
Program Overview:
| State: |
North Carolina |
| Incentive Type: |
Sales Tax Incentive |
| Eligible Efficiency Technologies: |
Clothes Washers, Refrigerators, Dehumidifiers, Ceiling Fan, Heat pumps, Central Air conditioners, Programmable Thermostats |
| Applicable Sectors: |
Residential, Multi-Family Residential |
| Amount: | 100% sales tax exemption for certain Energy Star appliances |
| Equipment Requirements: | Equipment must be Energy Star-certified |
| Start Date: | 7/1/2008 |
| Web Site: |
http://www.dor.state.nc.us/taxes/sales/energystar_holiday.html
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Authority 1:
Date Enacted:
Date Effective:
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N.C. Gen. Stat. ยง 105-164.13D
7/16/2008 (subsequently amended)
7/1/2008
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Summary:
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
- 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.
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Contact:
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Taxpayer Assistance - NC DOR
N.C. Department of Revenue
Post Office Box 25000
Raleigh, NC 27640
Phone: (877) 252-3052
Web Site: http://www.dor.state.nc.us
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.
While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.
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