Georgia – Sales Tax Holiday for Energy and Water Efficient Products

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