If you’ve been thinking of making a major purchase for your home of an energy-efficient product such as a new refrigerator or dishwasher or even (hey, honey!) a new washing machine, this is the weekend to buy. Given the condition of Georgia’s budget crunch due to the economy and low sales tax collections, who knows if sales tax holidays might even be continued in the future? Take advantage of it now while you can.
From October 2 – 5, 2008, there is a sales tax holiday in the state of Georgia for specific EnergyStar and WaterSense products listed below. The exemptions are limited to products with a purchase price of $1,500 or less that have been designated as meeting requirements of the U.S. Environmental Protection Agency and U.S. Department of Energy “Energy Star” programs.
The energy efficient products eligible for the exemption are as follows:
fluorescent light bulbs
windows (including skylights)
The water efficient products eligible for the exemption are as follows:
bathroom sink faucets
faucet accessories (such as aerators)
weather or sensor-based irrigation controllers
The exemptions are intended for items purchased for non-commercial home or personal use. The exemptions do not apply to:
energy efficient exemption – products not specifically listed above;
- water efficient exemption – products that do not have either the EPA’s Water Sense designation or a designation by the EPA that they meet the Water Sense efficiency requirements;
- products with a purchase price over $1,500;
- products purchased for use in a trade or business;
- products that are rented or leased; or
- sales by or to a contractor or retail dealer performing a real property construction contract as a contractor.
One question I am always asked during the Sales Tax Holidays is “does the exemption apply to internet sales?” Previously, I had not been able to answer that question, but, thankfully, the DOR has very kindly created a FAQ’s page (also linked below) that does answer this question!
Q. Do the sales tax exemptions apply to catalog sales, Internet sales and other similar sales?
A. Yes, provided the sale is completed during the four-day holiday period. A completed sale means the retailer has taken an action to immediately fill the order and the consumer has paid for the product during the holiday period.
Get that? The retail establishment that you buy from must have taken action to fill your order, and you must have paid for it during the sales tax holiday. So, if you’re considering making an online purchase, I’d do it the first day of the holiday, October 2, to ensure that your retailer gets everything taken care of on their end before the sales tax holiday is over by the end of Sunday, October 5th.
For detailed information on the 2008 Energy and Water Efficient Products Sales Tax Holiday, please visit the Georgia State Department of Revenue. If you need additional information, see the answers to frequently asked questions and Regulation 560-12-2-.112. You may also contact the Taxpayer Services Division at 404-417-6601 or via e-mail to firstname.lastname@example.org for assistance.
Now, where did I put that catalog of new appliances? And what did I do with that number of the window manufacturer? 😉