The Act, known as Shop Georgia, exempts from state and local sales tax certain school supplies, clothing, footwear, computers, and computer related accessories over two different weekend periods. The sales tax exemption applies to clothing and footwear with a sales price of $100 or less per article, but does not apply to accessories such as jewelry, handbags, umbrellas, eyewear, watches, and watchbands. Additionally, the Act excludes items intended primarily for use as athletic or sporting gear. The sales tax exemption applies to the purchase of a personal computer for home use with a purchase price of at least $1500. This purchase must include the processing unit. Finally, the Act exempts the sales tax on the purchase of school supplies with a purchase price of $20 or less per item.
"REVENUE AND TAXATION Sales and Use Taxes: Exempt Sales Taxes on Certain Clothing, School Supplies, and Computers,"
Georgia State University Law Review: Vol. 19
, Article 30.
Available at: http://readingroom.law.gsu.edu/gsulr/vol19/iss1/30