Q&A on sales tax holiday which begins Thursday

By Staff report

The Atlanta Journal-Constitution

The economy may be in a boom or a tomb, but kids go back to school every August.

There’s another rite of summer that’s getting more attention than usual: the sales tax holiday, which begins Thursday. This is the eighth year Georgia has offered the tax break exempting certain merchandise from all state and local sales taxes.

The sales tax holiday gets mixed reviews. Some shoppers are skeptical about whether or not they really get a deal. For others every penny saved helps the bottom line.

So what should you know about the sales tax holiday? The state’s Revenue Department Web site offers answers to some common consumer questions:

Q: How long is the sales tax holiday?

A: Begins 12:01 a.m. Thursday and ends midnight Sunday.

Q: What merchandise qualifies for the exemption?

A: Clothing, school supplies and computers (with some price limits).

Q: What’s not included?

A: The exemptions exclude items rented, leased, purchased by businesses, or purchased for resale. The exemptions do not apply to items sold at theme parks, entertainment complexes, hotels, restaurants, and airports.

Q: What about appliances?

A: Georgia has scheduled a separate tax-free week Oct. 1-4 for the purchase of energy efficient appliances under $1,500.

Q: Can businesses or other commercial establishments take advantage of the exemptions?

A: No. The exemptions are limited to items for personal use.

Q: Do the sales tax exemptions apply to catalog sales, Internet sales and other similar sales?

A: Yes, provided the sale is completed during the four-day holiday period.

Q: How will the sales tax holiday apply to rain checks?

A: The issuance of a rain check during the sales tax holiday will not qualify an item for the exemption if the item is actually purchased after the sales tax holiday has ended. Items that qualify for the exemption which are paid for during the sales tax holiday using a rain check will be exempt from sales or use tax regardless of when the purchaser receives the item.

Q: Do you have to be a resident of Georgia to purchase items tax-free?

A: Residents and nonresidents may purchase qualified items, for non-business use.

Still have more questions? Visit the state Revenue Department Web site at https://etax.dor.ga.gov or call 404-417-6601.