August Sales Tax Holiday
The sales tax holiday scheduled between 12:01 a.m. August 9 and midnight, August 10 could be called a Back-to-School Sales Tax Holiday, although the DOR doesn’t refer to it that way. The following items will be exempt from state and local sales and use tax during that time:
- Clothing and footwear ($100.00 or less per item);
- Personal computers and related accessories (single purchase with sales price of $1,000.00 or less); and
- General school supplies to be used in-class ($20.00 or less per item).
The exemption does not apply to:
- Cellular devices;
- Clothing accessories;
- Computer-related accessories designed for recreational use;
- Umbrellas; and
- Watches and watchbands.
In addition, the sales tax holiday does not apply to any sales made in airports, entertainment complexes, public lodging establishments, restaurants, or theme parks.
October Sales Tax Holiday
Georgia will also offer a sales tax holiday for energy and water efficient products, starting at 12:01 a.m. October 4 and concluding at midnight, October 6.
The following items will be exempt from sales tax during the October sales tax holiday:
- Energy efficient products ($1,500.00 or less per item); and
- Water efficient products ($1,500.00 or less per item).
Energy efficient products are defined as “any energy efficient product for noncommercial home or personal use….” These include the following products, provided they meet or exceed U.S. Environmental Protection Agency and U.S. Department of Energy efficiency specifications:
- Air conditioner;
- Clothes washer;
- Ceiling fan;
- Doors and windows;
- Fluorescent light bulb;
- Programmable thermostat; and
Water efficient product is defined as “any product used for the conservation or efficient use of water,” provided it meets or exceeds the U.S. Environmental Protection Agency water saving efficiency requirements or the agency’s Water Sense program.
Neither sales tax holiday applies to items used for trade, business, commercial use or for resale.
Additional sales tax holiday regulations are available at the Georgia Department of Revenue.