Local residents are reminded that Georgia's sales tax holiday begins at 12:01 a.m. Thursday, August 3, and continues until midnight Sunday, August 6.

For the fourth consecutive year, shoppers will have the opportunity to purchase school supplies, clothing, computers, computer accessories, and certain Energy Star merchandise tax free, courtesy of Governor Sonny Perdue and the General Assembly.

Also, teachers will be able to use their $100 gift cards during the taxfree holiday period.

"By using the $100 gift cards during this tax-free holiday, teachers will be able to purchase additional supplies to help their students succeed in the classroom," stated Governor Perdue. "Teachers often spend money out of their own pockets to buy classroom supplies. These gift cards are another tool to help our teachers with the important work they do on a daily basis."

A few of the guidelines governing the sales tax holiday are as follows:

School supplies purchased for classroom use or classroom-related activities are exempt from sales tax up to $20 per item.

This category includes pens, pencils, notebooks, paper, bookbags, calculators, dictionaries, thesauruses, children's books, and books listed on approved school reading lists for preK through the 12th grade.

Clothing and footwear will be tax exempt up to $100 per item. However, there is no limit how many pairs of shoes and items of clothing an individual may purchase. Nevertheless, if the price of an article of clothing or a pair of shoes exceeds $100, then the item will be taxed at its full retail price.

Some of the items in this category that will not be exempt from sales tax during the holiday period are clothing

accessories, jewelry, handbags, umbrellas, eyewear, watches, and watch bands.

Purchases of personal computers and related accessories are exempt up to $1,500 per transaction. If a single purchase exceeds $1,500, the entire transaction is taxable.

Items included in this category are monitors, personal computer base units, keyboards, handheld computers, printers, and non-recreational software.

Personal digital assistants are likewise tax exempt unless they allow voice communication.

A listing of some of the other items in this category that are not tax exempt is as follows: cell phones, digital cameras, furniture, and any systems, devices, software or peripherals designed or intended primarily for recreational use.

The price of any exempted Energy Star-qualified item cannot exceed $1,500. If the purchase price of an exempted item exceeds this amount, the entire purchase price of the item is taxable.

Energy Star-qualified merchandise includes windows, doors, dishwashers, washing machines, air conditioners, ceiling fans, fluorescent light bulbs, dehumidifiers, programmable thermostats, and refrigerators.

The sales tax exemption is intended only for individuals and their personal use. It does not apply to purchases made for resale, purchases by businesses, items leased or rented, or items sold at sports facilities, theme parks, restaurants, public lodging establishments or airports.

A comprehensive list of tax-exempt items may be obtained by visiting the Georgia Department of Revenue's website at www.dor.ga.gov. Individuals may also call 1-404-417-6601 for additional information.