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Georgia Approves 2016 Sales Tax Holidays


 Georgia will have two sales tax holidays in 2016.

With the enactment of House Bill 951 (Act 327), Georgia establishes two 2016 sales tax holidays, provides a temporary exemption for admissions to major sporting events, and improves its bid for an upcoming Super Bowl.

Sales tax holidays

The bill creates the following two tax-free periods:

Click on the links above for examples of exempt and taxable items, complement of the Georgia Department of Revenue.

Major sporting events

The bill also temporarily exempts sales of admissions to “nonrecurring major sporting events” that are expected to generate more than $50 million “in the host locality.” Revenue projections include but are not limited to revenue from admissions to tourist attractions, lodging, meals and vehicle rentals.

Such major sporting events include but are not limited to:

  • Any semifinal game or championship game of a national collegiate tournament
  • Major League Baseball game
  • Major League Basketball game
  • Major League Soccer game
  • National Basketball Association all-star game
  • National Football League championship game

The term “nonrecurring” means the events may not occur in the state of Georgia more than once every three years.

The admissions exemption takes effect on July 1, 2016 but applies to admissions purchased on or after January 1, 2017, and only for admissions to “events secured on or after the effective date.” It is set to automatically repeal on December 31, 2022 (but the repeal “shall not apply to any event for which an application has been submitted prior to December 31, 2022).

Variable sales tax exemptions and periodic sales tax holidays place additional sales and use tax compliance burdens on businesses. Automation helps keep compliance simple. Learn more.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.