SALT Report 3006 – The Georgia Department of Revenue released a fact sheet that discusses the sales tax holiday that is scheduled for October 4-6, 2013. During this three-day period non-commercial purchases of certain energy and water efficient items may be purchased tax-free.
Energy-Efficient Products
Purchases of the following items are exempt so long as they meet or exceed U.S. Environmental Protection Agency and U.S. Department of Energy efficiency specifications; have an Energy Star label; and have a sales price of $1,500 or less per item.
- Air conditioners
- Ceiling fans
- Clothes washers
- Dehumidifiers
- Dishwashers
- Doors
- Fluorescent light bulbs
- Programmable thermostats
- Refrigerators
- Windows
Water-Efficient Products
Purchases of the following items are exempt so long as they meet or exceed the U.S. Environmental Protection Agency water efficiency requirements; have a WaterSense label; and have a sales price of $1,500 or less per item.
- Bathroom sink faucets
- Faucet accessories
- High-efficiency toilets
- High-efficiency urinals
- Showerheads
- Weather or sensor based irrigation controllers
The sales tax holiday does not apply to items that are leased or rented and excludes items that will be used in a trade or business.
For Further Information
Georgia Department of Revenue – October Sales Tax Holiday Fact Sheet
