The Georgia Department of Revenue has released an informational Bulletin intended to provide guidance to the public and to Department personnel on what to expect regarding the upcoming Sales Tax Holiday. It is a written statement issued to apply principles of law to a specific set of facts or a general category of taxpayers. The following is a Q&A presentation of the bulletin.

When are Georgia’s 2012 sales tax holidays? Georgia's 2012 sales tax holiday will commence at 12:01 A.M. on August 10, 2012, and conclude at 12:00 Midnight on August 11, 2012; and a second period to commence at 12:01 A.M. on October 5, 2012, and conclude at 12:00 Midnight on October 7, 2012.

1. What items are exempt from sales tax during the holidays?

   During the August 10-11 sales tax holiday, the following items will be exempt:

   • Clothing and footwear with a sales price of $100.00 or less per item;
   • A single purchase, with a sales price of $1,000.00 or less, of personal computers and personal computer-related accessories; and
   • General school supplies to be used in the classroom or in classroom-related activities with a sales price of $20.00 or less per item.
   The exemption does not apply to:
   • Clothing accessories, jewelry, handbags, umbrellas, eyewear, watches, watchbands, cellular devices, furniture, computer-related accessories designed for recreational use, items used in a trade or business or for resale, or rentals; or
   • Sales in theme parks, entertainment complexes, public lodging establishments, restaurants, or airports.
   During the October 5-7 sales tax holiday, the following items will be exempt:
   • Energy efficient products with a sales price of $1,500.00 or less per item; and
   • Water efficient products with a sales price of $1,500.00 or less per item.
   The exemption does not apply to purchases for trade, business, resale, or commercial use.

2. What are “energy efficient products”?

   “Energy efficient product” means any energy efficient product for noncommercial home or personal use to include any dishwasher, clothes washer, air conditioner, ceiling fan, fluorescent light bulb, dehumidifier, programmable thermostat, refrigerator, door, or window which has been designated by the United States Environmental Protection Agency and the United States Department of Energy as meeting or exceeding each agency's energy saving efficiency requirements, or which have been designated as meeting or exceeding such requirements under each agency's Energy Star program.

3. What are “water efficient products”?

   “Water efficient product” means any product used for the conservation or efficient use of water which has been designated by the United States Environmental Protection Agency as meeting or exceeding specific water saving efficiency requirements or which has been designated as meeting or exceeding specific requirements under the agency's Water Sense program.

4. Will the Department of Revenue provide additional detailed guidance concerning the 2012 sales tax holidays?

   The Department of Revenue will issue a regulation to provide detailed guidance concerning Georgia sales tax holidays.