2009 Sales Tax Holiday

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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