VALDOSTA — As stores are preparing for the back-to-school rush, shoppers are waiting for the sales tax holiday.

The sales tax holiday, which provides an exemption of both state and local sales tax, will begin Aug. 3 and last until midnight Aug. 6. Covered items include articles of clothing with a sales price of $100 or less per item, personal computers with a sale of $1,500 of less, general school supplies at a cost of $20 or less per item and energy efficient products for the price of $1,500 or less per item. Exemptions are not included for items sold at theme parks, entertainment complexes, hotels, restaurants or airports and are not intended for items rented, leased, purchased by businesses or purchased for resale.

House Bill 1219 was first introduced to the Georgia Legislature in 1999 by Sen. Tim Golden and Rep. Ron Borders. After three years of lobbying, the Bill was passed in 2002 and has been in effect every year since that time.

Getting the bill through the House and the Senate and finally passed three years later was not easy. “It took lots of scratching and digging to get it done,” Golden said.

Golden stated that he first had the idea to introduce the Bill after speaking with Bubba Campbell, manager of Belk Department Store, while shopping with his wife during the Christmas holiday. Campbell informed Golden that customers were being lost as Georgia residents traveled to Florida and South Carolina for back-to-school shopping because those states celebrated sales tax holidays. Both realized that Georgia retailers and the Georgia economy were losing a lot of money and soon gained support from Borders and the Georgia Retail Association to introduce the bill.

The original bill included exemptions only for clothing and personal computers, but was expanded in 2005 to include energy efficient products.

“We hope parents take advantage of the break to purchase school clothes and back-to-school supplies,” Golden said.

He also added that the bill helps retailers who characterize the holiday as having Christmas twice a year.

Golden added, “People don’t realize that one in five employees in Georgia works in the retail sector and so anything we can do to help them out is good and good for the economy.”

For information on House Bill 1219, or to get a detailed list of tax exempt items, please see page 6C.