Senate · Introduced · 2025-2026 Regular Session

SB 115: Sales and Use Taxes; clothing and school related supplies during the second week of August each year; exempt sales

Last action February 6, 2025 · Senate Read and Referred

A Georgia Senate bill would revive the state's sales tax holiday on clothing and school supplies, setting it every year during the second week of August instead of a single 2016 date.

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In plain language

Georgia law currently exempts certain clothing and school supplies from sales tax, but the exemption in O.C.G.A. § 48-8-3 only applied to a one-time window from July 30 to July 31, 2016, which has long since passed. This bill rewrites that section so the tax-free period happens every year rather than just once. Under the change, the exemption would run from 12:01 a.m. on August 7 through midnight on August 13 each year, covering what the bill calls the second week of August. During that week, sales of qualifying clothing and school-related supplies would not be subject to Georgia's sales and use tax. The bill does not change which items qualify as eligible property, only when the tax break applies.

What the bill does

Changes the sales tax exemption window in O.C.G.A. § 48-8-3 from a single 2016 date range to a recurring annual period.
Sets the new tax-free period as August 7 through August 13 each year, covering the second week of August.
Leaves the definition of eligible clothing and school supplies unchanged, only altering the dates the exemption applies.
Repeals any existing laws that conflict with the new annual exemption schedule.

Who it affects

Georgia shoppers buying clothing and school supplies, retailers who must apply the tax exemption at checkout during the specified week, and the Georgia Department of Revenue, which administers the sales and use tax system.

Why it matters

Families buying back-to-school clothing and supplies would get a predictable annual week when those purchases are tax-free, rather than relying on an exemption that technically expired after 2016. Retailers would need to update their systems each year to apply the exemption correctly.

Key provisions

Section 1 revises subparagraph (A) of paragraph (75) in O.C.G.A. § 48-8-3, which governs sales tax exemptions for eligible property.
The exemption period changes from starting at 12:01 a.m. on July 30, 2016 to starting at 12:01 a.m. on August 7 of each year.
The exemption period changes from ending at midnight on July 31, 2016 to ending at midnight on August 13 of each year, making the holiday recurring annually.
Section 2 repeals any conflicting laws, a standard clause clearing away inconsistent prior statutes.

From the bill

“The exemption provided by this paragraph applies only to sales occurring during the period commencing at 12:01 A.M. on”
This is the operative language setting when the tax exemption period begins each year.

Status timeline

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

Topics

sales tax holiday
school supplies
back to school shopping
sales and use tax

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