No More State Supported Tax Free
Back To School Sales in North Carolina
For the first time in 12 years, parents
or guardians in the Tar Heel state who have
students heading off to school will pay tax
on their back to school purchases, unlike
merchants that are located adjacent to
neighboring states are expressing concern
that their customers may be heading across
the line for their back to school needs.
Virginia, Tennessee and South Carolina
continue to offer the popular sales tax
The North Carolina
Legislature stopped the tax free holiday
effective this year. The holiday is
usually held the first weekend in August and
had been the law since 2002. Gov Pat McCrory
signed the legislation effective 2014.
At least one Elizabethtown merchant, Ricky
Leinwand, has promised to pay the taxes on
back to school sale items for his customers.
Tax Free items covered vary from state
Virginia, items covered
includes clothing and school supplies,
South Carolina tax free items include
clothing, school supplies, computers and
Tennessee's tax free purchases
include clothing, school supplies and
A spokesman for the
North Carolina Department of Revenue was
quoted as saying the holiday cost the state
an estimated $13.3 million in 2013.
Amy Auth, a spokesperson for Senate majority
leader Phil Berger was quoted in 2013 as
saying, "our overall tax plan reduces the
state income tax significantly, which means
everyone will have more money in their
pockets day to day."
Andy Ellen, President of the North Carolina
Retail Merchants Association said, "getting
rid of the sales tax holiday might move
sales out of the state or online."
Ellens was quoted as saying it was, "the
only weekend of the entire year that the
local North Carolina retailer was playing on
a level field with the Amazon.coms,....North
Carolina's going to lose some of the
One thing is certain,
Bladen County merchants will be holding Back
To School Sales the first weekend in August,
tax free or not..