Georgia ~ Sales and Use Tax: Guidance Issued on October Sales Tax Holiday

A fact sheet issued by the Georgia Department of Revenue provides information on what items are exempt from sales tax during the sales tax holiday for energy-efficient and water-efficient products taking place over October 2-4, 2015. The sales tax holiday applies to noncommercial purchases for personal use of (1) ENERGY STAR® products with a sales price of $1,500 or less per item, and (2) WaterSense® products with a sales price of $1,500 or less per item. The fact sheet states that the ENERGY STAR items to which the holiday applies are air conditioners, ceiling fans, clothes washers, dehumidifiers, dishwashers, doors, fluorescent light bulbs, refrigerators, and windows. The WaterSense items listed as exempt during the holiday period are bathroom sink faucets and accessories (like aerators), high-efficiency toilets, high-efficiency urinals, showerheads, and weather-based or sensor-based irrigation controllers. The department emphasizes that the holiday does not apply to items purchased for use in a trade or business.

October Sales Tax Holiday Fact Sheet, Georgia Department of Revenue, September 29, 2015, ¶201-008

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