Georgia – Sales Tax Holidays

SALT Report 2486 – The Georgia Department of Revenue released an information bulletin regarding the state’s sales tax holidays which will be held on August 9 & 10 and October 4 & 6, 2013.

During the August sales tax holiday, the following items will be exempt:

  • Clothing and footwear with a sales price of $100.00 or less,
  • A single purchase of personal computers or personal computer-related accessories with a sales price of $1,000.00 or less, and
  • School supplies that will be used in the classroom or in classroom-related activities with a sales price of $20.00 or less

For the August sales tax holiday, the exemption will not apply to purchases of 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, items for resale, rentals, or to sales that occur in theme parks, entertainment complexes, public lodging establishments, restaurants, and airports.

During the October sales tax holiday, the following items will be exempt:

  • Energy efficient products with a sales price of $1,500.00 or less, and
  • Water efficient products with a sales price of $1,500.00 or less

For the October sales tax holiday, the exemption will not apply to items purchased for trade, business, resale, or commercial use.

For Further Information

Georgia Department of Revenue – Informational Bulletin SUT 2013-05-14