If you’re wondering whether or not an iPad is exempt or an exception to sales tax during the tax holiday, it may depend on what state you live in.
In North Carolina:
3. Computers, including tablet computers and netbooks, with a sales price of three thousand five hundred dollars ($3,500) or less per item.
A “computer” is an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. For purposes of the exemption during the sales tax holiday, a computer includes a central processing unit, monitor, keyboard, mouse, and speakers since these items are deemed to be necessary in the operation of the computer.
The separate sale of a monitor, keyboard, mouse, or speakers is subject to the applicable tax when the item is not sold in conjunction with a central processing unit. Peripherals are not considered part of a computer and are subject to the applicable tax notwithstanding that they may be sold with the computer as a package. Peripherals must be separately stated on the invoice and the appropriate tax charged on those items.
An eReader, is not a computer and is, therefore, taxable.
So, in this case, an iPad does not in fact qualify for tax-free status.