Many families will do their back-to-school shopping this weekend to save on purchases during the annual tax-free weekend in North and South Carolina. The tax-free period will be from 12:01 a.m. Friday, Aug. 3 through 11:59 p.m. Sunday, Aug. 5.
Andy Ellen, president of the N.C. Retail Merchants Association, said the tax-free weekend is one of the most important times of the year for many retailers, trailing only Black Friday, the day after Thanksgiving, in sales volume.
North Carolina and South Carolina are two of 17 states that offer a sales tax holiday. The Tar Heel State began the tax free weekend in 2002.  South Carolina started the tax holiday in 2000.

Tax-free items in North Carolina
In North Carolina during the tax-free weekend, no state, city or local sales tax will be charged on purchases of the following items:
• Clothing, footwear, and school supplies under $100 per item
• School instructional materials of $300 or less per item
• Sports and recreation equipment under $50 per item
• Computers under $3,500 per item
• Computer equipment under $250 per item
Clothing accessories, jewelry, cosmetics, protective equipment, wallets, furniture, items used in a trade or business and rentals are not covered by the exemption and will be subject to the applicable tax.

Tax-free items in South Carolina
In South Carolina during the tax-free weekend, no state sales and use tax or local sales and use tax will be imposed on the following purchases:
• Clothing
• Clothing accessories (for example, hats, scarves, hosiery and handbags)
• Footwear
• School supplies (for example, pens, pencils, paper, binders, notebooks, books, bookbags, lunchboxes and calculators)
• Computers, printers and printer supplies and computer software
• Bath washcloths, blankets, bedspreads, bed linens, sheet sets, comforter sets, bath towels, shower curtains, bath rugs and mats, pillows and pillowcases
The sales tax holiday, however, does not apply to sales of jewelry, cosmetics, eyewear, wallets, watches, furniture, rental of clothing or footwear, items for use in a business or items placed on layaway or similar deferred payment and delivery plans.