§ 105-164.13D. Sales and use tax holiday for Energy Star qualified products.
(a) The taxes imposed by this Article do not apply to the Energy Star qualified products listed in this section if sold between 12:01 A.M. on the first Friday of November and 11:59 P.M. the following Sunday. The qualified products are:
(1) Clothes washers.
(2) Freezers and refrigerators.
(3) Central air conditioners and room air conditioners.
(4) Air-source heat pumps.
(5) Ceiling fans.
(7) Programmable thermostats.
(b) The exemption allowed by this section does not apply to the following:
(1) The sale of a product for use in a trade or business.
(2) The rental of a product. (2008-107, s. 28.12(b); 2011-330, s. 19.)