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Tax-free holidays begin Aug. 1

Georgia shoppers for school supplies again will have a chance to save money with the tax free holidays that will start at 12:01 a.m. Aug. 1 and conclude at midnight Aug. 2. A second period will be later this year from 12:01 a.m. Oct. 3 and conclude at midnight Oct. 5.
According to the Georgia Department of Revenue during the July/August sales tax holidays, the following items will be exempt:
• Clothing and footwear with a sales price of $100 or less per item;
• Computers, computer components, and prewritten computer software purchased for noncommercial home or personal use with a sales price of $1,000 or less per item; and
• School supplies, school art supplies, school computer supplies, and school instructional materials purchased for noncommercial use with a sales price of $20 or less per item.
The exemption does not apply to:
• Belt buckles sold separately; costume masks sold separately; patches and emblems sold separately; sewing equipment and supplies, including but not limited to knitting needles, patterns, pins, scissors, sewing machines, sewing needles, tape measures, and thimbles; sewing materials that become part of clothing, including but not limited to buttons, fabric, lace, thread, yarn, and zippers; clothing accessories or equipment; or cellular telephones.

During the October sales tax holidays, the following items when purchased for noncommercial home or personal use will be exempt:
• Energy Star Qualified Products with a sales price of $1,500 or less per item; and
• WaterSense Products with a sales price of $1,500 or less per item.

The exemption does not apply to:
• Energy Star Qualified Products or WaterSense Products purchased for trade, business, or resale.
C) “Energy Star Qualified Product” means any dishwasher, clothes washer, air conditioner, ceiling fan, fluorescent light bulb, dehumidifier, programmable thermostat, refrigerator, door, or window that meets the energy efficient guidelines set by the United States Environmental Protection Agency and the United States Department of Energy and is authorized to carry the Energy Star label.
D) “WaterSense Product” means a product authorized to bear the United States Environmental Protection Agency WaterSense label.
E) The Department of Revenue will issue a regulation to provide detailed guidance concerning Georgia sales tax holidays. To receive timely updates about Georgia tax issues and regulations, please subscribe to our electronic mailing lists here: https://etax.dor.ga.gov/listServ/index.aspx.