SB115: SB115 Sales and Use Taxes; clothing and school related supplies during the second week of August each year; exempt sales

Georgia law currently exempts sales of certain clothing and school supplies from sales and use tax, but only for a one time window that ran from July 30 to July 31, 2016. This bill rewrites that provision in Georgia's sales tax exemption law (O.C.G.A. § 48-8-3) so the tax break happens every year instead of just once. Under the bill, the exemption would apply each year starting at 12:01 a.m. on August 7 and ending at midnight on August 13, covering the second week of August. Shoppers buying eligible clothing and school related supplies during that week would not pay state sales tax on those purchases. The bill also repeals any conflicting laws.

• Rewrites part of Georgia's sales tax exemption law (O.C.G.A. § 48-8-3) to change a one time 2016 tax holiday into a recurring annual event.
• Sets the sales tax exemption period as the second week of August each year, from August 7 at 12:01 a.m. to August 13 at midnight.
• Applies the tax exemption to sales of eligible clothing and school related supplies during that week.
• Repeals any other state laws that conflict with this change.

Georgia shoppers buying clothing and school supplies, especially families preparing for the school year, along with retailers who sell those items and must apply the exemption correctly during the specified week each August.

Families buying clothing and school supplies during the second week of August each year would pay less in sales tax, potentially lowering back to school costs. Retailers would need to adjust their point of sale systems to apply the exemption during that recurring window annually.

• Section 1 revises subparagraph (A) of paragraph (75) of O.C.G.A. § 48-8-3 to change the sales tax exemption from a single 2016 date range to a recurring annual window.
• The new exemption period runs from 12:01 a.m. on August 7 to midnight on August 13 each year, covering eligible clothing and school related supplies.
• Section 2 repeals any existing laws that conflict with this change.

1. 2025-02-06Senate Read and Referred (Senate)
2. 2025-02-05Senate Hopper (Senate)

• Nabilah Islam Parkes (D, SD-007)Primary sponsor
• Harold Jones (D, SD-022)
• Elena Parent (D, SD-044)
• Sheikh Rahman (D, SD-005)
• Jason Esteves (D, SD-035)
• Nan Orrock (D, SD-036)
• Gail Davenport (D, SD-017)
• Tonya Anderson (D, SD-043)
• Sally Harrell (D, SD-040)
• Donzella James (D, SD-028)
• Nikki Merritt (D, SD-009)
• David Lucas (D, SD-026)
• Randal Mangham (D, SD-055)
• Freddie Sims (D, SD-012)
• Derek Mallow (D, SD-002)
• Kenya Wicks (D, SD-034)
• Ed Harbison (D, SD-015)
• Josh McLaurin (D, SD-014)
• Michael Rhett (D, SD-033)
• Sonya Halpern (D, SD-039)
• Kim Jackson (D, SD-041)

• sales tax holiday
• school supplies
• clothing tax exemption
• back to school shopping