Golden reminds residents of Georgia sales tax holidays

July 11, 2006 - Valdosta, GA - State Sen. Tim Golden (D-Valdosta) reminds residents of Brooks, Cook, Lowndes and Thomas counties that Georgia’s annual sales tax holiday period is scheduled for Aug. 3-6. During the four-day period, school supplies, clothing items, computers, computer accessories and certain Energy Star merchandise will be exempt from both state and local sales tax.

Senator Golden was the original sponsor of the sales tax holiday legislation that has been renewed by the General Assembly on an annual basis, said the intent is to help working families with back-to-school expenses for their children and provide Georgia retailers with a boost in summer sales.

School supplies bought for classroom use or classroom-related activities are exempt if they cost $20 or less per item. Included in this area are pens, pencils, notebooks, paper, book bags, calculators, dictionaries, thesauruses, children’s books and books listed on approved school reading lists for pre-kindergarten through 12th grade.

Clothing and shoes are exempt up to $100 per item, but there is no limit on how many pairs of shoes and/or clothing items an individual may buy.

Purchases of personal computers and accessories are exempt up to $1,500 per transaction. Items included in the personal computer category include monitors, personal computer base units, keyboards, handheld computers, monitors, printers, modems, non-recreational software and other peripheral devices. Personal digital assistants (PDAs) are exempt unless they allow voice communication.

Energy Star qualified merchandise includes windows, doors, dishwashers, clothes washers, air conditioners, ceiling fans, fluorescent light bulbs, dehumidifiers, programmable thermostats and refrigerators. The purchase of any exempted item cannot exceed $1,500.

Golden said that Georgia’s public school educators will also receive a $100 gift card, approved by the General Assembly, to help purchase additional supplies for their classrooms during the same period, also sales tax-free.

The sales tax exemption on all qualified merchandise is intended only for individuals and their personal use. It does not apply to purchases made for resale, purchases by businesses, items leased or rented or items sold at sports facilities, theme parks, restaurants, public lodging establishments or airports.

Additional information and a comprehensive list of exempt items are available at any of the state Department of Revenue’s regional offices or on the department’s web site at www.dor.ga.gov. Individuals can also receive information by calling 404-417-6601 or via e-mail at taxpayer.services@dor.ga.gov.

“The idea for these popular sales tax holidays originated in Valdosta, when Rep. Ron Borders and I introduced bills in the House and Senate, respectively,” Golden said. “As long as I am in the Senate, I will continue to work to provide this tax relief for working Georgians, as well as the incentive to make these purchases from Georgia businesses,” Golden added.

Golden represents the 8th Senate District (Brooks, Cook, Lowndes and Thomas counties) and is chairman of the Senate Democratic Caucus.