WHAT YOU NEED TO KNOW

HOW MUCH YOU SAVE: 7 cents on every dollar. For a $3,000 computer, that would be $210. Of course, for a $1.99 notebook, it's 14 cents.

WHEN: It starts 12:01 a.m. Friday and ends 11:59 p.m. Sunday. So if you're so inclined, you could shop early or late at a 24-hour store. Most local malls are extending their hours.

WHAT'S ELIGIBLE: Clothing and school supplies, $100 or less per item; sports or recreational equipment, $50 or less per item; computers, $3,500 or less per item; and computer supplies, $250 or less per item. For the complete list of products go to www.newsobserver.com.

ONLINE: Online purchases and catalog purchases also are tax-free, as long as you buy within the time frame and your purchases are within the limits.

Most major online retailers are aware of the tax holiday and should adjust your total automatically, said Scott Peterson, executive director of the Streamlined Sales Tax Governing Board.

Apple spokeswoman Amy Barney said her company is aware of the stipulation and is prepared to handle orders on its Web site from North Carolina shoppers who want to bypass the lines.

But don't think you can cheat the system just because companies such as Apple and Amazon are headquartered on the West Coast. Peterson said retailers go by the time zone where the buyer is located, meaning you can't log on to Amazon at 2 a.m. Monday and still get a deal. If you make a purchase during the holiday and think you are erroneously being charged sales tax, contact the retailer. If the retailer is not responsive, then contact the state Department of Revenue, (877) 252-3052.