Sales Tax Holiday for Energy-Efficient Appliances
Incentive Type:
Sales Tax Exemption
State:
North Carolina
Eligible Efficiency Technologies:
Clothes Washers, Refrigerators/Freezers, Dehumidifiers, Ceiling Fan, Heat pumps, Air conditioners, Programmable Thermostats
Eligible Renewable/Other Technologies:
Geothermal Heat Pumps
Applicable Sectors:
Residential, Multi-Family Residential
Amount:
100% sales tax exemption on certain Energy Star appliances
Equipment Requirements:
Equipment must be Energy Star-certified
Authority 1:
N.C. Gen. Stat. § 105-164.13D
Date Enacted:
7/16/2008
Date Effective:
7/1/2008
Summary:
In July 2008, North Carolina enacted legislation (H.B. 2436) 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 products that carry the Energy Star label and meet the energy-efficiency guidelines set by the U.S. Environmental Protection Agency (EPA) and the U.S. Department of Energy, including:
- Clothes washers
- Freezers and refrigerators
- Central air conditioners and room air conditioners
- Air-source heat pumps and geothermal 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.
Contact:
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
Sales Tax Holiday for Energy-Efficient Appliances
| Incentive Type: |
Sales Tax Exemption |
| Eligible Efficiency Technologies: |
Clothes Washers, Dishwasher, Refrigerators/Freezers, Water Heaters, Furnaces, Air conditioners, Trash Compactors, Ovens, Ranges, Stoves |
| Applicable Sectors: |
General Public/Consumer |
| Amount: |
100% sales tax exemption |
| Maximum Incentive: |
None, but sale price limited to $1,500 per appliance |
| Equipment Requirements: |
Appliances must be Energy Star certified |
| Web Site: |
http://dor.mo.gov/
tax/business/sales/taxholiday/green/ |
| Authority 1: |
R.S. Mo. § 144.526 |
| Date Enacted: |
07/10/2008 |
| Date Effective: |
08/28/2008 |
|
Summary:
Beginning in 2009, the state of Missouri is offering consumers a seven-day exemption from sales taxes on certain Energy Star certified new appliances up to $1,500 per appliance (purchase price). The sales tax holiday will last from April 19 – April 25 each year for the following appliances*:
- Clothes washers
- Clothes dryers*
- Water heaters
- Trash compactors*
- Dishwashers
- Conventional ovens, ranges, and stoves*
- Air conditioners
- Furnaces
- Refrigerators
- Freezers
Political subdivisions that collect local sales taxes may allow the sales tax holiday by adopting an ordinance to that effect and notifying the Missouri Department of Revenue (DOR) at least 45 days in advance of the holiday. The DOR maintains a list of participating cities, counties, and districts on the program website. The exemption does not apply to retailers if less than 2% of their merchandise qualifies for the holiday, in which case the retailer must offer customers a sales tax refund in lieu of the sales tax holiday. The state sales tax rate is 4.225%. Further information on local sales taxes is available from the DOR.
*It is important to note that clothes dryers, ovens, ranges, stoves, and trash compactors are not currently rated under the EPA Energy Star system. Thus, for the time being, purchases of all such appliances will not be eligible for the exemption and will be assessed sales tax at the normal rate.
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