Georgia Sales Tax Holidays, 2014
- Apr 15, 2014 | Gail Cole
Governor Nathan Deal (R) of Georgia recently signed legislation extending the state’s two sales tax holidays through 2015. The bill gives dates for the 2014 and 2015 sales tax holidays in Georgia.
Back-to-school sales tax holiday
The tax-free period for clothing and school supplies takes place a few weeks prior to the start of the school year:
- 2014: 12:01 a.m. on August 1 through midnight on August 2.
- 2015: 12:01 a.m. on July 31 through midnight on August 1.
The sales tax exemption applies to the following items:
- Clothing and footwear with a sales price of $100 or less per item;
- Computers, computer components and prewritten computer software purchased for noncommercial home or personal use with a sales price of $1,000.00 or less per item;
- School supplies, school computer supplies, and school instructional materials costing $20 or less per item;
The exemption does not apply to the following items:
- Belt buckles (sold separately);
- Costume masks (sold separately);
- Patches and emblems (sold separately);
- Sewing equipment and supplies, such as patterns, pins, scissors and sewing materials; and
- Clothing accessories or equipment.
Energy Star and WaterSense qualifying products sales tax holiday
The tax-free period for certain energy efficient products takes place in October:
- 2014: 12:01 a.m. on October 3 through midnight on October 5.
- 2015: 12:01 a.m. on October 2 through midnight on October 4.
The sales tax exemption applies to Energy Star qualified products and WaterSense products with a sales price of $1,500 or less per item. The products must be purchased for noncommercial home or personal use (not commercial use).
Energy Star qualified products include but are not limited to:
- Air conditioners and ceiling fans;
- Clothes washers;
- Dishwashers and refrigerators;
- Fluorescent light bulbs; and
- Windows and doors.
Qualifying Energy Star and WaterSense products must be authorized to bear those labels by the United States Environmental Protection Agency.
House Bill 958 also creates a sales and use tax exemption for sales of food and food ingredients to a qualified food bank, from July 1, 2014 through June 30, 2016.
In addition, the exemption allowed for “sales of tangible personal property used for and in the construction of a competitive project of regional significance” has been extended. Previously set to expire June 30, 2014, it will now expire June 30, 2016.