Georgians will reap benefits of fifth annual tax-free holiday

Local residents are reminded that Georgia's sales tax holiday begins at 12:01 Friday, August 2, and continues until midnight Sunday, August 5.

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

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

"Teachers and parents often spend significant amounts of money in preparing for students to return to school," said Gov. Perdue. "This break on sales taxes is just one small way that we can show our appreciation for all the work they do for our children."

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 appointment books; backpacks; book bags; book covers; calculators; CD/DVD/floppy discs (blank); chalk and erasers; children's books and books on approved reading lists for students in prekindergarten through the 12th grade; clip boards; composition books; compasses; construction paper; crayons; daily planners; dictionaries; dividers; flash cards; folders; graph paper; highlighters; index cards; ink cartridges; labels; loose-leaf binders; lunch boxes; markers; mechanical pencils; notebooks; organizers; paper (notebook, printer or pads); pencils; pens; poster board; protractors; rulers; scissors; Scotch tape; staplers; thesauruses; and Whiteout.

.. 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 in- dividual can 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.

Among the items in this category are athletic pads; baby clothes; bathing suits, caps, and cover-ups; belts; blouses; boots; cleated and spiked footwear; coats, capes, shawls, and wraps; diapers, cloth and disposable (adult and baby); dresses; employee uniforms; formal clothing; batting, leather, tennis, work, and other types of gloves; graduation caps and gowns (except those that are rented); gym suits; hats and caps; helmets; hosiery, including support hose; jackets; jeans; leotards and tights; pants; safety shoes and clothing; scarves; school and scout uniforms; shirts; shoes; shorts; skirts; slacks; sleepwear; socks; sports coats; and sweaters.

Items that will not be exempt from sales tax include clothing accessories such as jewelry, handbags, umbrellas, eyewear, watches, and watchbands.

.. The purchase 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 found in this category are software (antivirus, database, educational, finance, greeting card, Internet, operational, word-processing, etc.); batteries designed for a computer; cables; car adapters for laptops; central processing units; compact disc drives; computers; docking stations designed for a computer; keyboards; microphones; modems; monitors; motherboards; printers and printer cartridges; port replicators; routers; scanners; screen projectors (monitor type); speakers; storage devices; web cameras; and zip drives.

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

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

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.

A separate tax-free holiday for energy efficient merchandise with a sales price of $1,500 or less is being planned for October 4-7. Information concerning this holiday will be available at a later date.