Georgia law has provided for exemptions from the Georgia state and local sales and use tax for “…certain items of tangible personal property sold during a period to commence at 12:01 A.M. on August 10, 2012, and conclude at 12:00 Midnight on August 11, 2012; and a second period to commence at 12:01 A.M. on October 5, 2012, and conclude at 12:00 Midnight on October 7, 2012.”
August 10-11 Back-to-School Sales Tax Holiday includes:
- Clothing and footwear with a sales price of $100.00 or less per item;
- A single personal computer or personal computer-related accessory purchase with a sales price of $1,000.00 or less; and
- General school supplies for classroom or related activities with a sales price of $20.00 or less per item.
The Georgia state guidance specifies that the sales tax exemption does not apply to:
Clothing accessories, jewelry, handbags, umbrellas, eyewear, watches, watchbands, cellular devices, furniture, computer-related accessories designed for recreational use, items used in a trade or business or for resale, or rentals; or
Sales in theme parks, entertainment complexes, public lodging establishments, restaurants, or airports.
October 5-7, 2012 Energy Efficient and Water Efficient Sales Tax Holiday includes:
Energy efficient or water efficient products with a sales price of $1,500.00 or less per item.
What Does Energy Efficient Mean?
“Energy efficient product” means any energy efficient product for noncommercial home or personal use to include any dishwasher, clothes washer, air conditioner, ceiling fan, fluorescent light bulb, dehumidifier, programmable thermostat, refrigerator, door, or window which has been designated by the United States Environmental Protection Agency and the United States Department of Energy as meeting or exceeding each agency’s energy saving efficiency requirements, or which have been designated as meeting or exceeding such requirements under each agency’s Energy Star program.
What Does Water Efficient Mean?
“Water efficient product” means any product used for the conservation or efficient use of water which has been designated by the United States Environmental Protection Agency as meeting or exceeding specific water saving efficiency requirements or which has been designated as meeting or exceeding specific requirements under the agency’s Water Sense program.
NOTE: Exemptions do not apply to purchases for trade, business, resale, or commercial use.