A BILL TO BE ENTITLED
AN ACT to modify the sales price limitation on school supplies during the sales tax holiday.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13C(a) reads as rewritten:
"(a)	The taxes imposed by this Article do not apply to the following items of tangible personal property if sold between 12:01 A.M. on the first Friday of August and 11:59 P.M. the following Sunday:
(1)	Clothing with a sales price of one hundred dollars ($100.00) or less per item.
(2)	School supplies with a sales price of one hundred fifty dollars ($150.00) or less per item.
(3)	Computers with a sales price of three thousand five hundred dollars ($3,500) or less per item.
(3a)	Computer supplies with a sales price of two hundred fifty dollars ($250.00) or less per item.
(4)	Sport or recreational equipment with a sales price of fifty dollars ($50.00) or less per item."
SECTION 2.  This act becomes effective July 1, 2007, and applies to sales made on or after that date.