House Bill 948 provides for a sales tax exemption from both state and local sales taxes for certain items purchased July 31 – August 3, 2008. The Bill also provides an exemption for specific energy and water efficient products purchased October 2 –5, 2008. Information related to that holiday will be available at later date.
During the sales tax holiday period, a sales tax exemption applies to purchases of tangible personal property in the following categories:
- Articles of Clothing. The exemption applies to articles of clothing and footwear with a sales price of $100 or less per item. Clothing accessories such as handbags, umbrellas, cuff links, handkerchiefs, jewelry, key cases, wallets, watches and watch bands, and ponytail holders and/or similar hair products are not exempt. See lists of exempt items.
- Personal Computers. A single purchase of $1,500 or less of personal computers and/or related accessories is exempt. If the single purchase exceeds $1,500, the entire transaction is taxable. See list of exempt items.
- General School Supplies. The exemption applies to the purchase of general school supplies with a sales price of $20 or less per item. See list of exempt items.
The exemptions are intended for an individual's personal use. The exemptions exclude items rented, leased, purchased by businesses, or purchased for resale. The exemptions do not apply to items sold at theme parks, entertainment complexes, hotels, restaurants, and airports. |
Click here for answers to some common questions about the sales tax holiday and energy efficient holiday. If you need additional information, contact the Taxpayer Services Division at 404-417-6601 or taxpayer.services@dor.ga.gov . Or, contact any Department of Revenue Regional Office.
House Bill 948
Regulation: General Sales Tax Holiday
General Guidelines for Children's Books
LISTS OF EXEMPT and TAXABLE ITEMS
General School Supplies
Clothing & Footwear
Computers & Accessories
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