The 2006 sales-tax holiday in Georgia is slated for Aug. 3-6. The holiday also promotes the purchase of energy-efficient products.
The state legislature -- through House Bill 1219 -- provides for a sales-tax exemption from both state and local sales taxes for the four-day period for covered items and specific energy-efficient items.
The sales-tax exemption applies to the purchase of the following categories for personal use:
Articles of Clothing. The exemption applies to articles of clothing and footwear with a sales price of $100 or less per item. Clothing accessories such as handbags, umbrellas, cuff links, handkerchiefs and jewelry are not exempt.
Personal Computers. A single purchase of $1,500 or less of personal computers and/or related accessories is exempt. If the single purchase exceeds $1,500, the entire transaction is taxable.
General School Supplies. The exemption applies to the purchase of general school supplies with a sales price of $20 or less per item.
Energy-Efficient Products. The purchase of energy efficient products with a sales price of $1,500 or less is exempt. The product must meet or exceed EPA and DOE standards for energy-efficient products and be purchased for home or personal use.
The exemptions are intended for an individual’s personal use. The exemptions exclude items rented, leased, purchased by businesses or purchased for resale. The exemptions do not apply to items sold at theme parks, entertainment complexes, hotels, restaurants and airports.
For more information on the sales-tax holiday, visit the Georgia Department of Revenue's Web site.
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