Georgia Enacts Sales Tax Holiday

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)

Posted on June 18, 2007