Georgia House Bill 120 provides for a sales tax exemption from both state and local sales taxes for certain items purchased between 12:01 a.m. on July 30 and midnight August 2, 2009.

During the sales tax holiday period, a sales tax exemption applies to purchases of tangible personal property in the following categories:

Articles of Clothing. The exemption applies to articles of clothing and footwear with a sales price of $100 or less per item. Clothing accessories such as handbags, umbrellas, cuff links, handkerchiefs, jewelry, key cases, wallets, watches and watch bands, and ponytail hold- ers and/or similar hair products are not exempt.

Personal Computers. A single purchase of $1,500 or less of personal computers and/or related accessories is exempt. If the single purchase exceeds $1,500, the entire transaction is taxable.

General School Supplies. The exemption applies to the purchase of general school supplies with a sales price of $20 or less per item.

The exemptions are intended for an individual's personal use. The exemptions exclude items rented, leased, purchased by businesses, or purchased for resale. The exemptions do not apply to items sold at theme parks, entertainment complexes, hotels, restaurants, and airports.

See https://etax.dor.ga.gov/salestax/ holiday/2009/index.aspx .