The four-day-tax-free holiday

begins at 12:01 a.m., Thursday, July 31, and continues until midnight

Aug. 3. The purpose of the tax-free holiday is to stimulate sales and

to lessen the financial impact on parents getting their children ready

to return to school.

"All Georgians, especially

families with school-age children, will be able to save money on many

necessities thanks to this tax-free holiday," said Governor Sonny

Perdue.

This year, the tax-free items

list will be expanded and simplified to allow consumers the opportunity

to purchase more products. Personal computers and personal computer accessories,

such as wireless messaging devices, with a single purchase price of $1,500

or less will be exempt and the requirement to purchase a computer base

unit has been removed.

Clothing and footwear primarily

designed for athletic and sporting activities will be included in the

exemption.

"There are some limitations

and special features, which shoppers must understand," cautioned

Georgia Revenue Commissioner Bart L. Graham.

"For example, clothing

and footwear is exempt up to $100 per item, however there is no limit

on how many footwear and clothing items an individual buys," explained

Commissioner Graham. "If the price of an article of clothing or pair

of shoes exceeds $100, the item will be taxed at its full retail price."

Clothing accessories, jewelry,

handbags, umbrellas, eyewear, watches, watchbands, and similar items are

not exempt from tax during the tax-free holiday period.

Items included in the personal

computer exemption category are monitors, personal computer base units,

keyboards, personal digital assistants, handheld computers, monitors,

printers, modems, nonrecreational software and other peripheral devices.

Computer and computer-related accessories do not include cellphones, digital

cameras, furniture and any systems, devices, software or peripherals designed

or intended primarily for recreational use.

School supplies bought for

classroom use or classroom related activities are exempt up to $20 per

item. As with clothing and footwear, there is no limit on the number of

items purchased. Included in this area are pens, pencils, notebooks, paper,

book bags, calculators, dictionaries, thesauruses and children's books

and books listed on approved school reading lists for pre-kindergarten

through 12th grade. Sales tax will be due on the purchase of any item

costing more than $20.

The sales tax exemption is

intended only for individuals and their personal use. It does not apply

to purchases made for resale, purchases by businesses, items leased or

rented, or items sold at sports facilities, theme parks, restaurants,

public lodging establishments and airports.

Additional information and

a comprehensive list of exempt items are available at any of the Department

of Revenue's regional offices or on the Internet at the Department's web

site www.gatax.org.

Individuals can also get information