The State of North Carolina will exempt select items from sales and use tax beginning on the first Friday of August and ending the following Sunday. Clothing retailed at one-hundred dollars or less qualifies for the exemption. In addition, sports and recreational equipment priced at fifty dollars or less is exempt to sales tax. Computers and computer supplies are also exempt if sold for $3,500 and $250 or less, respectively. The exemption of computers extends to monitors, keyboards, mouse, and speakers, those items being considered necessary for a functional use of a computer. Finally, school supplies are excluded from sales tax if priced at one-hundred dollars or less. (G.S. 105-164-13C)