Georgia 2009 SALES TAX HOLIDAY

Excerpts from: https://etax.dor.ga.gov/salestax/holiday/2009/faq.aspx#stholiday

Q. What is a sales tax holiday?

A. It is a period of time when certain merchandise is exempted from all sales tax (state and local).

Q. When will Georgia have a sales tax holiday?

A. One 4-day sales tax holiday period will begin at 12:01 am on July 30, 2009 and end at midnight August 2, 2009.

Q. What merchandise qualifies for the exemption?

A. The sales tax exemption pertains to items in three categories:

Articles of Clothing. The exemption applies to articles of clothing and footwear with a sales price at time of purchase of $100 or less per item. There is no monetary limit on a purchase as long as the price of a single item does not exceed $100. Clothing accessories such as handbags, umbrellas, etc. are not exempt. See the lists of exempt and taxable items for more information.

Personal Computers. A single $1,500 or less purchase of a personal computer (PC) and/or related accessories is exempt. The exemption does not require the purchase of a “personal computer base unit” (tower, desktop, laptop) and is extended to peripheral devices such as modems, printers, speakers, non-recreational software, etc. If a single purchase exceeds the $1,500 maximum the entire purchase is taxable. A single purchase is considered the total of all sales made to a customer in one visit to a store. See the lists of exempt and taxable items for more information.

General School Supplies. The exemption applies to the purchase of general school supplies with a sales price at the time of purchase of $20 or less per item. There is no monetary limit on the purchase as long as the price of a single item does not exceed $20. See the lists of exempt and taxable items for more information.

Q. Is there a list of items that qualifies for the exemption?

A. Yes. Lists of taxable and exempt items can be obtained from the Department of Revenue website or a DOR Regional Office. Copies may also be obtained by calling the DOR at 404-417-6601.

Q. Are there any differences in this Holiday (2009) from the one in 2008?

A. Yes.The lists of exempt and taxable items are the same; however, the holiday for energy and water efficient products will be October 1 – 4,  2009.

…

Q. Do the sales tax exemptions apply to catalog sales, Internet sales and other similar sales?

A. Yes, provided the sale is completed during the four-day holiday period. A completed sale means the retailer has taken an action to immediately fill the order and the consumer has paid for the product during the holiday period.

Q. Are delivery charges subject to tax during the holiday period?

A. The taxation of shipping charges depends upon the taxability of the item being sold. On transactions that include exempt and taxable purchases, the shipping charges will be presumed to apply to the exempt item. For example, two articles of clothing are purchased for $110 and $60 with a shipping charge of $5. Since one of the articles of clothing qualifies for theexemption, the shipping charge will not be taxable.