On July 23, 2013, North Carolina enacted tax reform: NC Session Law 2013-316. Per § 3.4.(a) of this law the NC August Sales Tax Holiday and Energy Star Qualified Products Sales Tax Holiday have been repealed.
Bottom Line: Unless a future NC Congress repeals NC Session Law 2013-316 § 3.4.(a), on August 2, 2013 at 12:01am to August 4, 2012 at 11:59pm and November 1, 2013 at 12:01am to November 3, 2013 at11:59pm the last August and Energy Star Sales Tax Holidays, respectively, will take place.
The following links provide a list of items that are exempt from the sales tax on these last memorable days.