AUGUST 1-14: TWO-WEEK SALES AND USE TAX EXEMPTION ON GARMENTS
The tax law has been changed to allow for another two-week exemption from North Carolina State’s
3% sales and use taxes for certain garments. However, the latest amendment differs considerably from the
same type of sales exemption that took place at the beginning of the year. This exemption does NOT apply
to footwear. The new two-week exemption only applies to purchases of garments. Additionally, this latest
exemption is limited to purchases with a cost of less than $100 per item, whereas the previous exemption
had a cost limitation of $500.
Although a suit could sell for $200, it could be broken down into $100 for the jacket and $100 for
the pants, thus enabling the buyer to meet the $100 requirement. This will be the last exemption of this
kind this year. The exemption applies to most clothing, assuming it is to be worn by human beings. Fabric,
yarn, buttons, zippers, etch., are also covered, provided that these notions are actually part of the clothing
itself. Although jewelry, watches, hats, etc., are worn on the body, they will remain taxable as under the
previous exemption rules. 【題組】39. Which garment items would not be covered by the exemption?
(A) A head scarf (B) Dress-making fabric
(C) Yarn to repair a shawl (D) Buttons for a winter coat
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