Are online purchases included in the Sales Tax Holiday even if the retailer is

[JMan]

located outside the state? The NC Sales Tax Holiday is this weekend. I am wondering whether I can buy a computer online from Dell and still not have to pay sales tax. Thanks!

[bostonianinmo]

If Dell has no NC nexus then they won't charge sales tax on any shipments to NC at any time. If they do have a NC nexus, then on-line purchases are eligible for the exemption from tax during the tax holiday period.

See page 15 et seq of this link for further information: http://www.dor.state.nc.us/practitioner/sales/bulletins/section34.pdf#34-24

[bostonianinmo]

If Dell has no NC nexus then they won't charge sales tax on any shipments to NC at any time. If they do have a NC nexus, then on-line purchases are eligible for the exemption from tax during the tax holiday period.

See page 15 et seq of this link for further information: http://www.dor.state.nc.us/practitioner/sales/bulletins/section34.pdf#34-24