2009 Sales Tax Holiday
July 29, 2009
As a reminder for parents and newcomers to the area who may not be familiar with Georgia’s school tax holiday, I am posting notice of the event:
Georgia provides for a sales tax exemption from both state and local sales taxes for certain items purchased July 30 – August 2, 2009.
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.
Personal Computers. The single purchase of $1,500.00 or less of personal computers and personal computer related accessories for noncommercial home or personal use is exempt during the exemption period. Computer related accessories include keyboards, monitors, other peripheral devices, personal digital assistant, modems for Internet and network access and non-recreational software. Computer and computer related accessories do not include furniture, cellular telephones, any systems, devices, software, or peripherals designed or intended primarily for recreational use, purchases for a trade or business, or items leased or rented.
General School Supplies: Purchases of of general school supplies for use in a classroom or classroom related activity with a sales price of $20.00 or less per item are exempt during the exemption period. Purchases for use in a trade or business are not eligible for the exemption. The exemptions are intended for an individual’s personal use. The exemptions exclude items rented, leased, purchased by businesses, or purchased for resale. The exemptions do not apply to items sold at theme parks, entertainment complexes, hotels, restaurants, and airports.
The following are a list of items on which normal tax rules still apply:
LIST OF TAXABLE GENERAL SCHOOL SUPPLIES:
Books (except children’s books, dictionaries and thesauruses)
Briefcases
Envelopes
Janitorial Supplies
Medical Supplies
Supplies used in a Trade or Business
LIST OF TAXABLE CLOTHING AND FOOTWEAR ITEMS:
Accessories (generally)
Barrettes and bobby pins
Cuff Links
Hair bows, clips, nets and bands
Handbags and Purses
Handkerchiefs
Jewelry
Key Cases
Ponytail Holders
Wallets
Watchbands
Watches
Aprons
Backpacks
Bibs
Briefcases
Cloth and Lace, Knitting Yarns and Other Fabric
Clothing and Footwear (rented or leased)
Clothing or Footwear Repair Items, such as thread, buttons, patches, heels, and soles
Coin Purses
Corsages and Boutonnieres
Cosmetic Bags
Costumes
Crib Blankets
Diaper Bags
Eyewear
Fanny Packs
Garment Bags
Goggles
Hard Hats
Insoles
Key Chains
Life Jackets and Vests
Linens (sheets, blankets, etc.)
Luggage
Makeup Bags
Paint and Dust Masks
Patterns (sewing)
Personal Flotation Devices
Protective Masks and Goggles
Receiving Blankets
Rented Clothing or Footwear
Repair of Clothing or Footwear
Safety Glasses
Shaving Kits and Bags
Shoe Inserts
Suitcases
Sunglasses
Swimming Masks
Umbrellas
Wallets
Watchbands
Water Vests (life and ski)
Wigs, Hair Extensions, Toupees and Chignons
LIST OF TAXABLE COMPUTER AND COMPUTER ACCESSORIES:
Action Games
Adventure Games
Batteries (regular)
CD/DVD (music, voice or pre-recorded)
Cellular Telephones or any other devices, including PDAs, allowing for voice communication
Computer Bags
Computer Games
Computers for Recreation (games and toys)
Controllers
Copy Machines
Digital Cameras
Game Systems and Consoles
Games
Gaming Software
Joy Sticks
LCD/Plasma Televisions
MP3 Players or accessories
Music Download Software
Notebook Backpack
Personal Digital Assistant Carrying Case
Projectors and Cases
Rented Computers or Computer Accessories
Repair of Computers or Computer Accessories
Role Playing Games
Software (games and entertainment)
Sports Games
Strategy Games
Surge Protectors
Videogames
Videogame Devices
Frequently asked questions and answers can be located at the Georgia Department of Revenue site.
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