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Georgia has enacted a temporary, partial exemption from state sales and use tax with respect to the sale or use of natural or artificial gas, certain fuel oil, propane, petroleum coke, and coal used directly or indirectly in the manufacture or processing of tangible personal property primarily for resale. The exemption also applies to the fuel cost recovery component of retail electric rates used directly or indirectly in the manufacture or processing of tangible personal property primarily for resale. To be eligible, the manufacturing or processing must occur in a manufacturing plant located in Georgia, and an exemption certificate must be used. The exemption begins July 1, 2008 and ends December 10, 2010. (H.B. 272, Laws 2008, Enacted May 14, 2008)


From August 2-5, 2007, Georgia will offer a sales tax holiday whereby certain noncommercial items for personal use will be exempt from sales tax. The holiday covers clothing and footwear (up to $100 per item), but excludes clothing accessories, jewelry, umbrellas, handbags, eyewear, and watches. The holiday also covers a single purchase of computers or computer-related accessories with a purchase price of $1500 or less, including, keyboards, and monitors. General school supplies, including books for pre-kindergarten through 12th grade, that are $20 or less per item, will also be covered by this holiday. No special reporting procedures are needed to report exempt sales on covered items made during the exemption period. (H.B. 128, Laws 2007, effective May 22, 2007)


In Georgia, separately-stated charges for software maintenance agreements are taxable at fifty percent of the agreement's total stated sales price provided such agreements include prewritten software updates, upgrades, or enhancements delivered in a tangible medium and include support services. The dealer may choose to use an alternate percentage if the Department believes it to be based on reasonable accounting methods. (Sec. 560-12-2-.111, Georgia Department of Revenue)


July Holiday: School supplies up to $20. Clothing and footwear up to $100. Computers and computer-related accessories for noncommercial use up to $1500. See Details


October Holiday: Energy efficient products for non commercial use less than $1500. Includes dishwasher, clothes washer, air conditioner, refrigerator and other appliances that have been designated by the EPA to meet the agency's requirements under the Energy Star program. See Details



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