During the sales tax holiday period, a sales tax exemption applies to purchases of tangible personal property in the following categories:
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, jewelry, key cases, wallets, watches and watch bands, and ponytail holders and/or similar hair products are not exempt. See lists of exempt items.
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. See list of exempt items.
General School Supplies. The exemption applies to the purchase of general school supplies with a sales price of $20 or less per item. See list of exempt items.
The annual Tax Free Holiday will take place Thursday, July 30, through Sunday, August 2, state wide. Items needed for children to go back to school will be tax free for these four days only.
All school supplies, computers and computer accessories, clothing items and footwear will be tax free to save on back to school shopping.
The tax exemption will be for both state and local taxes during this time. Items that are excluded from the tax free exemption are items that are rented, leased, purchased by businesses, or purchased for resale. The tax free holiday also does not consider items bought from theme parks, entertainment complexes, hotels, restaurants, and airports to be tax free.
For more information about the tax free holiday and for a list of the items that are exempt visit the Georgia Department of Revenue Web site at https://etax.dor.ga.gov/.
