Georgia’s sales tax holiday is this weekend, which should make for crowded stores with parents getting ready for back to school.  

The holiday starts at 12:01 a.m. Aug. 2, and ends at midnight Aug. 5, 2007. This year, there is also an exemption for specific energy efficient products purchased Oct. 4–7, 2007.  

During the sales tax holiday period, a sales tax exemption applies to purchases of tangible personal property in the following categories:  

• Articles of clothing. The exemption applies to articles of clothing and footwear with a sales price of $100 or less per item. Clothing accessories such as handbags, umbrellas, cuff links, handkerchiefs, jewelry, key cases, wallets, watches and watch bands, and ponytail holders and/or similar hair products are not exempt.  

• Personal computers. A single purchase of $1,500 or less of personal computers and/or related accessories is exempt. If the single purchase exceeds $1,500, the entire transaction is taxable.  

• General school supplies. The exemption applies to the purchase of general school supplies with a sales price of $20 or less per item.  

The exemptions are intended for an individual’s personal use. 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. — JOHN THOMPSON

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