2008-07-31 / Front Page

Tax holiday just in time for back-to-school shopping

Local residents are reminded that Georgia's "back-to-school" sales tax holiday begins at 12:01 Thursday, July 31, and continues until midnight Sunday, August 3.

For the sixth 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.

"Sales tax holidays continue to provide Georgians with much-needed relief when purchasing everyday household items, back-to-school supplies, and, this year, water efficient products," said Governor Perdue. "Past experience shows that retail stores also benefit from an increase in sales, helping local economies to prosper."

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 back packs; calculators; CD/DVD/floppy discs (blank); composition books; construction paper; dictionaries; lunch boxes; notebooks; paper (notebook, printer, or pads); pencils; pens; and Whiteout.

.. Clothing and footwear will be tax exempt up to $100 per item, with no limit as to 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, the item will be taxed at its full price.

Among the items in this category are belts; blouses; cleated and spiked footwear; coats; diapers, cloth and disposable (adult and baby); dresses; employee uniforms; gym suits; helmets; jackets; jeans; pants; shirts; shoes; shorts; sleepwear; and sweaters.

.. Personal computers and related accessories will be tax exempt up to $1,500 per transaction. If a single purchase exceeds $1,500, the entire transaction will be taxed.

Items found in this category are software (antivirus, educational, word-processing, etc.); central processing units; computers; keyboards; modems; monitors; motherboards; printers and cartridges; scanners; speakers; storage devices; and zip drives.

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 and/or water efficient merchandise, with a sales price of $1,500 or less, is being planned for October 2- 5.

During this period, Energy Star products as well as water efficient projects with the WaterSense designation will be exempt from sales tax.

Details concerning October's sales tax holiday will be available at a later date.

Return to top