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State of GA gears up for 2012 Sales Tax Holiday (Aug 10-11 and Oct 5 - 7)
Source:
etax.dor.ga.gov
- May 1, 2012
A) O.C.G.A. § 48-8-3(75)(A) and (82)(A) provide exemptions from Georgia state and local sales and use tax. The exemptions will apply to certain items of tangible personal property sold during a period to commence at 12:01 A.M. on August 10, 2012, and conclude at 12:00 Midnight on August 11, 2012; and a second period to commence at 12:01 A.M. on October 5, 2012, and conclude at 12:00 Midnight on October 7, 2012.
B) During the August 10-11 sales tax holiday, the following items will be exempt:
• Clothing and footwear with a sales price of $100.00 or less per item;
• A single purchase, with a sales price of $1,000.00 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 $20.00 or less per item.
The exemption does not apply to:
• 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 October 5-7 sales tax holiday, the following items will be exempt:
• Energy efficient products with a sales price of $1,500.00 or less per item; and
• Water efficient products with a sales price of $1,500.00 or less per item.
The exemption does not apply to purchases for trade, business, resale, or commercial use.
C) “Energy efficient product” means any energy efficient product for noncommercial home or personal use to
include any dishwasher, clothes washer, air conditioner, ceiling fan, fluorescent light bulb, dehumidifier,
programmable thermostat, refrigerator, door, or window which has been designated by the United States Environmental Protection Agency and the United States Department of Energy as meeting or exceeding each agency's energy saving efficiency requirements, or which have been designated as meeting or exceeding such requirements under each agency's Energy Star program.
D) “Water efficient product” means any product used for the conservation or efficient use of water which has been designated by the United States Environmental Protection Agency as meeting or exceeding specific water saving efficiency requirements or which has been designated as meeting or exceeding specific requirements under the agency's Water Sense program.
E) The Department of Revenue will issue a regulation to provide detailed guidance concerning Georgia sales tax holidays. To receive timely updates about Georgia tax issues and regulations, please subscribe to our Listserv here: https://etax.dor.ga.gov/listServ/index.aspx.
Category: Other States
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