
Purchases Must Be “For Immediate Delivery” To Qualify
An item is eligible for the exemption if the customer pays for it during the holiday period
and the retailer accepts the order and takes an action to fill the order for immediate delivery.
· The actual delivery can occur after the holiday period.
· Deliveries delayed because of a backlog, order or because the item is currently
unavailable to the seller or on back order by the seller, are still eligible for the
exemption during the holiday.
· If the customer requests delayed shipment, the order is not considered “for
immediate delivery” and is not exempt from sales taxes.
For more information on the Energy Star Sales Tax Holiday, visit http://www.dor.state.nc.us/taxes/sales/energystar_holiday.html
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