retailers must charge the tax amount appropriate to the locality where the goods are shipped, and in addition, must also charge the appropriate tax on the cost of shipping and handling. The measure states that any online retailer that generates more than $10,000 in sales via in-state sales affiliates must collect New York sales tax. The cumulative gross receipts from sales to New York customers as a result of referrals by all of the seller's resident representatives total more than $10,000 during the preceding four quarterly sales tax periods. From October 1, 2010, to March 31, 2011, statewide sales and use tax exemption for clothing and footwear sold for less than $110 was eliminated. For New York City, this meant articles of clothing costing less than $110 were charged 4.375% tax. A state sales tax exemption for clothing and footwear under $55 was reinstated from April 1, 2011, through March 31, 2012. The original ($110) exemption was reinstated after March 31, 2012. North Carolina North Carolina has a state-levied sales tax of 4.75%, effective July 1, 2011, with most counties adding a 2% tax, for a total tax of 6.75% in 51 of the 100 counties. Mecklenburg and Wake counties levy an additional 0.5% tax, which is directed towards funding the light rail system, for a total of 7.25% and the total sales tax in 45 other counties is 7%. Durham County and Orange County impose an additional 0.5% tax onto the 7% rate for funding public transportation, making the total rate 7.5%. The Wake County Board of Commissioners levied a Prepared Food and Beverage Tax of 1% of the sale price of prepared food and beverages effective January 1, 1993, bringing the total to 8.25%. There is a 40.5¢ tax per gallon on gas, a 45¢ tax per pack of cigarettes, a 79¢ tax per gallon on wine, and a 53¢ tax per gallon on beer. Most non-prepared food purchases are taxed at a uniform county tax rate of 2%. Alcohol, electricity, and certain other goods are taxed at a "combined rate" of 7%, which includes both state tax and a 2.25% county tax. Candy, soft drinks, and prepared foods are taxed at the full combined 6.75-7.5% rate, with some counties levying an additional 1% tax on prepared foods. A sales tax holiday on the first Friday in August through the following Sunday, which included school supplies, school instructional