North Carolina does not have a tax-free weekend. The state repealed both of its sales tax holidays in 2013, and none has been held since.1NCDOR. Important Notice: August Sales Tax Holiday Repealed The 4.75% state sales tax applies year-round to taxable purchases, with no temporary exemption for back-to-school supplies, clothing, computers, or Energy Star appliances.
Why There’s No Longer a Holiday
The General Assembly eliminated the August back-to-school holiday and the Energy Star holiday through the Tax Simplification and Reduction Act (House Bill 998) in 2013.2North Carolina General Assembly. House Bill 998 Legislative Fiscal Note The same law converted the graduated personal income tax to a flat rate, which has been reduced in steps since then and sits at 3.99% for the 2026 tax year.3NCDOR. Tax Rate Schedules Lawmakers framed the change as a trade: no more targeted weekend savings, but a lower rate on every paycheck all year.
What Is Still Tax-Free in North Carolina Every Day
Several categories carry permanent exemptions under G.S. 105-164.13, so you don’t need a holiday to avoid state sales tax on them.
Groceries
Qualifying food is exempt from the 4.75% state rate. A 2% local tax still applies, but the state portion and any transit tax do not.4NCDOR. Food, Non-Qualifying Food, and Prepaid Meal Plans Prepared food, restaurant meals, heated deli items, soft drinks, candy, and dietary supplements don’t qualify and are taxed at the full combined rate.
Prescriptions and Medical Devices
Prescription drugs are exempt, as are hearing aids, eyeglasses, prosthetic devices, and durable medical equipment such as oxygen tanks and mobility aids.
Farm Supplies
Agricultural inputs used in commercial farming, including fertilizers and certain fuels, are also exempt.
Nearby States That Still Have a Tax-Free Weekend
If you live close to the border, you can still shop a holiday in a neighboring state. Four of them continue to run one, generally in late July or early August:5Federation of Tax Administrators. 2025 State Sales Tax Holidays
- South Carolina — clothing, school supplies, computers, and printers, first Friday through Sunday in August.
- Tennessee — clothing, school supplies, and computers, typically late July.
- Virginia — school supplies, clothing, footwear, hurricane preparedness items, and Energy Star products, first full weekend in August.
- West Virginia — clothing up to $125, computers up to $500, school supplies up to $50, and sports equipment up to $150, typically Friday through Monday around the first weekend of August.
One catch: bringing those purchases home can trigger a North Carolina use tax obligation, covered below.
Can You Avoid Sales Tax by Shopping Online?
Usually, no. Since November 2018, out-of-state online retailers with more than $100,000 in gross sales shipped into North Carolina must collect and remit state sales tax.6NCDOR. Remote Sales Amazon, Walmart, Target, and other large sellers already charge it at checkout.
When a smaller seller falls below that threshold and doesn’t collect, you still owe the equivalent use tax directly to the North Carolina Department of Revenue, at the same rate as sales tax in your county.7NCDOR. Frequently Asked Questions About Use Tax You report it on your Form D-400 using the worksheet in the instructions, or the use tax table if you didn’t keep receipts. If you paid sales tax to another state on the item, you can credit that amount against what you owe North Carolina. The same use tax rule applies to goods you buy during a neighboring state’s holiday and bring back home.
Is a Tax-Free Weekend Coming Back?
Legislators have tried. In the 2025–2026 session, Senate Bill 621 proposed reenacting the back-to-school holiday statute (G.S. 105-164.13C) exactly as it read before the 2013 repeal. As of early 2026, the bill has not become law, and no sales tax holiday is scheduled. If one is ever reinstated, the North Carolina Department of Revenue will post it on its website.