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Tax-free sales holidays before school starts

Just in time for the first day of the 2015-2016 school year, sales tax holidays will be held in Georgia from July 31-Aug. 1 to help ease the burden of buying back-to-school supplies.
The exemptions will occur during a period to start at 12:01 a.m. July 31 and conclude at midnight on Aug. 1. Another set of set of tax-free holidays will be from Oct. 2-4.
The holidays provide exemptions from Georgia state and local sales and use tax. The exemptions apply to certain items of tangible personal property sold.
During the July 31-Aug. 1 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 the 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, however, 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.
The sales tax holidays in two months in October will be for 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.