§ 105-164.13D. Sales and use tax holiday for Energy Star qualified products.
§ 105‑164.13D. Salesand use tax holiday for Energy Star qualified products.
(a) The taxes imposedby this Article do not apply to the Energy Star qualified products listed inthis section if sold between 12:01 A.M. on the first Friday of November and 11:59P.M. the following Sunday. The qualified products are:
(1) Clothes washers.
(2) Freezers andrefrigerators.
(3) Central airconditioners and room air conditioners.
(4) Air‑sourceheat pumps and geothermal heat pumps.
(5) Ceiling fans.
(6) Dehumidifiers.
(7) Programmablethermostats.
(b) The exemptionallowed by this section does not apply to the following:
(1) The sale of aproduct for use in a trade or business.
(2) The rental of aproduct. (2008‑107,s. 28.12(b).)