A BILL TO BE ENTITLED
AN ACT TO Establish a sales and Use tax holiday for certain Energy efficient products.
The General Assembly of North Carolina enacts:
SECTION 1.	G.S. 105‑164.3 reads as rewritten:
"§ 105‑164.3.  Definitions.
The following definitions apply in this Article:
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(8g)	Energy Star qualified product. – Defined in the Streamlined Agreement.
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SECTION 2.	G.S. 105‑164.13C reads as rewritten:
"§ 105‑164.13C.  Sales and use tax holiday.
(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 dollars ($100.00) or less per item.
(2a)	School instructional materials with a sales price of three hundred dollars ($300.00) 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.
(3b)	Energy Star qualified products in the following categories:
a.	Clothes washers, dishwashers, freezers, and refrigerators with a sales price of two thousand dollars ($2,000) or less per item.
b.	Central air conditioning units, heat pumps, boilers, and furnaces with a sales price of six thousand dollars ($6,000) or less per item.
c.	Ceiling fans and room air conditioning units with a sales price of five hundred dollars ($500.00) or less per item.
d.	Compact fluorescent light bulbs.
e.	Programmable thermostats with a sales price of two hundred dollars ($200.00) or less per item.(4)	Sport or recreational equipment with a sales price of fifty dollars ($50.00) or less per item.
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SECTION 3. This act becomes effective October 1, 2008, and applies to sales made on or after that date.