The purchase of items like clothes, computers and school supplies will be exempt from local
sales and use tax Friday and Saturday and Cherokee County stores are preparing for the busy weekend of back-to-school shoppers.
The statewide sales tax-free holiday starts at 12:01 a.m. Friday and goes through midnight Saturday, according to the Georgia Department of Revenue.
Most school supplies costing $20 or less per item will be exempt from sales tax for the holiday such as pens, pencils, glue, dictionaries, notebooks and ink cartridges. Items that remain taxable include those such as envelopes, briefcases, medical or janitorial supplies and books, except for children’s or reference books.
Clothing costing $100 or less will be exempt from sales tax. The tax exemption excludes some clothing item accessories like jewelry, handbags, umbrellas, eyewear, watches and watchbands.
Personal computers that cost $1,000 or less and some personal computer accessories are exempt. The tax exemption excludes items such as cellphones, furniture and computer accessories designed for recreational use.
The tax-free holiday weekend is expected to bring a large turnout to the new outlet mall in Woodstock, said Gina Slechta, spokeswoman for the Outlet Shoppes of Atlanta.
“We work with tax-free holidays in other market areas in Oklahoma City and in Texas, and we always see a huge increase in our traffic over tax-free weekends,” Slechta said.
Kenric Ramsey, manager of the Columbia Sportswear store in the outlet mall, said he has extra staff working this weekend, as he anticipates a big turnout for the holiday.
“Normally our weekends are our busiest times,” Ramsey said. “Backpacks right now we have at half-price, and they were going pretty fast before even back-to-school, ever since we opened.”
Many stores including Belk in Canton, the Outlet Shoppes of Atlanta and OfficeMax in Canton are opened for extended hours during the holiday Friday and Saturday.
Items that are designed for recreation, items that are used in trade, business, rentals or resale, and sales in theme parks, entertainment complexes, public lodging, restaurants or airports, are not included in the sales tax exemption.
There will be a second sales tax holiday Oct. 4 to 6 relatingto energy and water efficient products with a sales price of $1,500 or less.
For a full list and descriptions of items that are or are not taxable over the holiday this weekend, visit the Georgia Department of Revenue website at https://etax.dor.ga.gov
/hottopics.aspx and click on “2013 Sales Tax Holiday Fact Sheet” under the “Sales Tax” heading.