Back-To-School Sales Tax Holiday Starts This Week

By Senator Bill Heath

This year's tax free event begins this Friday, Aug. 9, and runs through Saturday, Aug. 10.

This Sales Tax Holiday was established as part of the legislature's ongoing commitment to provide tax relief and cost savings to Georgia taxpayers. After a multi-year hiatus, the General Assembly reestablished the Georgia Sales Tax Holiday through the passage of a sweeping tax reform package that passed during the 2012 Legislative Session -HB 386. In order for the Sales Tax Holiday to continue, it will need to be renewed by the legislature during a future session.

For the duration of the Sales Tax Holiday, Georgians will not have to pay state or local sales taxes when purchasing certain clothing items, school supplies and computers. The tax exemption applies to articles of clothing and footwear with a sales price of $100 or less per item, the single purchase of a personal computer worth $1,000 or less and related computer accessories, and the purchase of general school supplies with a sales price of $20 or less per item.

The Georgia Sales Tax Holiday attracts customers from the entire southeast, as many families travel over the state line from neighboring states such as Florida, Alabama and South Carolina to take advantage of the great deals and tax-free school supplies.

While the sales tax exemptions cover a wide variety of items, it does not apply to:

• Rentals
• Theme parks or entertainment complexes
• Public lodging
• Restaurants
• Airports
• Items used in a trade or business

During the Sales Tax Holiday, many retailers will operate with extended hours to help alleviate crowds and accommodate back-to-school shoppers. This special two-day shopping event is also an outstanding opportunity to boost the economy and support local mom-and-pop businesses. It's important, however, to watch your budget and make sure that you are not spending too much on items that either are not included in the exemptions or are not necessities.

Interestingly, it was the retailers - and not Georgia's parents and teachers - who were the biggest supporters of re-instating this holiday back in 2012. The retailers claimed that the advertised savings would lead to shoppers spending more than usual and ultimately, the sales would generate more revenue for both businesses and the state.  

Even though Paulding County students will have already started school for the 2013-2014 school year, it's never too late to purchase extra supplies and save a few bucks. Some of you may wonder how the dates for the Sales Tax Holiday were selected. When the General Assembly chose the date two years ago, we had no idea when schools would be starting in 2013. Recognizing that not all schools would begin on the same day, we had to project dates for the holiday that we felt would best serve the most citizens in the state.

Participating in Georgia's sales tax holiday is not only an investment in our students, but our local and state economy. I hope that you will take advantage of the sales and savings this weekend as you prepare for the year ahead. To the students beginning the 2013-2014 school year, best wishes for a successful year. Remember that your commitment to education and life-long learning is vitally important to your future success.

 For detailed information on all tax exempt items, visit the Georgia Department of Revenue's 2013 Sales Tax Holiday Fact Sheet.