G.S. 105-164.13C provides an exemption
for certain items of tangible personal property sold between
12:01 A.M. on the first Friday in August and 11:59 P.M.
the following Sunday. Clothing, footwear, and
school supplies of $100 or less per item; school instructional
materials of $300 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.