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 Gov. 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

through12th 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 alsoget information