The Georgia Department of Revenue has issued an informational bulletin that provides notification of Georgia’s 2013 sales tax holidays. The exemptions from state and local sales and use tax will apply to certain items of tangible personal property sold during the period that begins at 12:01 A.M. on August 9, 2013, and ends at 12:00 Midnight on August 10, 2013. A second period begins at 12:01 A.M. on October 4, 2013, and ends at 12:00 Midnight on October 6, 2013.
The following items will be exempt during the period of August 9 to August 10: clothing and footwear with a sales price of $100 or less per item; a single purchase, with a sales price of $1,000 or less of personal computers and personal computer-related accessories; and general school supplies to be used in the classroom or in classroom-related activities with a sales price of $20 or less per item.
The exemption will not apply to the following: clothing, accessories, jewelry, handbags, umbrellas, eyewear, watches, watchbands, cellular devices, furniture, computer-related accessories designed for recreational use, items used in a trade or business or for resale, or rentals; or sales in theme parks, entertainment complexes, public lodging establishments, restaurants, or airports.
During the period of October 4 to October 6 the exemption will apply to certain energy efficient and water efficient products with a sales price of $1,500 or less per item; The exemption will not apply to purchases for trade, business, resale, or commercial use.