1. When are Georgia’s 2012 sales tax holidays?
This year Georgia’s sales tax holidays will be on August 10-11 and on October 5-7.
2. Do the qualifying products change among the different sales tax holidays?
Yes, different items are exempt from sales taxes depending on the date. Details of which items are sales tax exempt on the various dates are provided below.
3. What items are exempt from sales tax on sales tax holidays?
The following items will be exempt from sales tax on August 10, 2012 and August 11, 2012.
a. Clothes and shoes whose sales price is $100.00 or less.
b. A single purchase of a personal computer and personal computer accessories whose sales price does not exceed $1000.00.
c. School supplies with a price of $20.00 or less per item.
On October 5th through October 7th 2012, the following items will be exempt from sales tax:
a. Energy efficient products with a sales price of $1500.00 or less
b. Water efficient products with a sales price of $1500.00 or less
4. What items specifically do not qualify for the sales tax exemption on sales tax holidays?
The exemption on August 10th and 11th does not apply to:
a. Clothing accessories, jewelry, handbags, umbrellas, eyewear, watches, watchbands, cell phones, furniture, recreational use computer accessories, items used in a trade or business or for resale, or rentals; or
b. Sales in theme parks, entertainment complexes, public lodging establishments, restaurants, or airports
On October 5th through October 7th 2012, the exemption does not apply to the purchase of efficient products for use in trade, business, resale, or commercial use.
5. What are “energy efficient products”:
Any energy efficient product including dishwashers, clothes washer, air conditioner, ceiling fan, fluorescent light bulb, dehumidifier, programmable thermostat, refrigerator, door, or window that has be designated by the United States EPA and the United States Department of Energy as meeting or exceeding energy saving efficiency requirements, or that have been designated as meeting or exceeding Energy Star requirements.
6. What are “water efficient products”:
Any product used for the conservation or efficient use of water which has been designated by the United States EPA or the EPA’s Water Sense program as meeting or exceeding water saving efficiency requirements.