---
title: SB 115. Sales and Use Taxes; clothing and school related supplies during the second week of August each year; exempt sales
collection: bills
id: 2025-2026/sb115
cite_as: SB 115, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb115
md_url: https://georgiacommons.org/bills/2025-2026/sb115.md
text_url: https://georgiacommons.org/bills/2025-2026/sb115/text
source_url: https://www.legis.ga.gov/legislation/70012
date: 2025-02-06
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 95
omitted_url: https://georgiacommons.org/bills/2025-2026/sb115.md?full=1
bill_number: SB 115
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2025-02-05
last_action: Senate Read and Referred
sponsors:
- Nabilah Islam Parkes
- Harold Jones
- Elena Parent
- Sheikh Rahman
- Jason Esteves
- Nan Orrock
- Gail Davenport
- Tonya Anderson
- Sally Harrell
- Donzella James
- Nikki Merritt
- David Lucas
- Randal Mangham
- Freddie Sims
- Derek Mallow
- Kenya Wicks
- Ed Harbison
- Josh McLaurin
- Michael Rhett
- Sonya Halpern
- Kim Jackson
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB115/2025
upstream_id: 1958328
summaries_model: claude-sonnet-5
topic_tags:
- sales tax holiday
- school supplies
- back to school shopping
- sales and use tax
---
# SB 115. Sales and Use Taxes; clothing and school related supplies during the second week of August each year; exempt sales
## Text
Senate Bill 115
By: Senators Islam Parkes of the 7th, Jones II of the 22nd, Parent of the 44th, Rahman of the
5th, Esteves of the 35th and others
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to
exemptions from sales and use taxes, so as to exempt sales of clothing and school related
supplies during the second week of August each year; to provide for related matters; to repeal
conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from
sales and use taxes, is amended by revising subparagraph (A) of paragraph (75) as follows:
"(75)(A) The sale of eligible property. The exemption provided by this paragraph
applies only to sales occurring during the period commencing at 12:01 A.M. on July 30,
2016, August 7 and concluding at 12:00 Midnight on July 31, 2016 August 13 of each
year."
SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.
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.
### Plain-language summary
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 it 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.
## Status
- Status: Introduced (2025-02-05)
- Last action: Senate Read and Referred (2025-02-06)
- Sponsors: Nabilah Islam Parkes, Harold Jones, Elena Parent, Sheikh Rahman, Jason Esteves, Nan Orrock, Gail Davenport, Tonya Anderson, Sally Harrell, Donzella James, Nikki Merritt, David Lucas, Randal Mangham, Freddie Sims, Derek Mallow, Kenya Wicks, Ed Harbison, Josh McLaurin, Michael Rhett, Sonya Halpern, Kim Jackson
- Official page: https://www.legis.ga.gov/legislation/70012
> The history, votes, and amendments (95 characters) are at https://georgiacommons.org/bills/2025-2026/sb115.md?full=1