Governor Kicks Off GA Tax Free Weekend 2009

Governor Sonny Perdue yesterday visited a Wal-Mart in Newnan to kick off the GA Tax Free Weekend 2009, joining State Rep. Lynn Smith who sponsored this year’s tax holiday bill. Georgia shoppers will be able to purchase clothing items, school supplies, computers and computer accessories free of state and local sales tax during the state’s eighth annual tax-free holiday, which begins at midnight tonight and continues until midnight on Sunday, August 2.

“I encourage parents, students and teachers to take advantage of our eighth annual sales tax holiday to save on purchases of much-needed supplies,” Governor Perdue said. “Experience has shown that many retailers offer additional discounts and sales that result in even more savings for back-to-school shoppers.”

The 2009 GA Tax Free Weekend is a result of House Bill 120, which Governor Perdue signed into law on May 4.

During the GA tax free weekend, clothing and footwear up to $100 per item are exempt from payment of sales tax. There is no limit on the number of shoes and clothing items an individual can buy. If the price of an article of clothing or pair of shoes exceeds $100, the item will be taxed at the full retail price. Clothing accessories, jewelry, handbags, umbrellas, eyewear, watches, watchbands and similar items are not exempt from sales tax during the tax-free period.

School supplies bought for classroom use or classroom-related activities are exempt if they cost $20 or less per item. Qualifying items include pens, pencils, notebooks, paper, book bags, calculators, dictionaries, thesauruses, children’s books and books listed on approved school reading lists for pre-kindergarten through 12th grade. Sales tax will be due on the purchase of any single school supply item that exceeds $20.

Purchases of personal computers and accessories are exempt up to $1,500 per transaction. Qualifying items in the personal computer exemption category include monitors, personal computer base units, keyboards, handheld computers, printers, modems, non-recreational software and other peripheral devices.

Personal digital assistants are exempt unless they allow voice communication. Other items that would not be exempt are regular cell phones, digital cameras, furniture and any systems, devices, software or peripherals designed or intended primarily for recreational use.

The sales tax exemption for all qualified merchandise is intended only for individuals and their personal use. The exemption does not apply to purchases made for resale, purchases by businesses, for items leased or rented, or items sold at sports facilities, theme parks, restaurants, public lodging establishments, and airports.

Additional information and a comprehensive list of exempt items are available at any Department of Revenue Regional Office or via the Department’s website. Information is also available by calling 404-417-6601 or by contacting the DOR by e-mail: taxpayer.services@dor.ga.gov.

A a special tax free weekend in GA for certain energy efficient and water efficient products with a sales price of $1,500 or less is slated for Oct. 1 through Oct. 4.

Written by the Office of The Governor Of Georgia