VALDOSTA — The first of Georgia’s 2015 sales tax holidays will commence at 12:01 a.m., July 31, and end at midnight Aug. 1, according to the Georgia Department of Revenue.

During the holiday, the following items will be exempt from sales taxes: clothing and footwear costing less than $100 per item; computers, computer components and prewritten computer software purchased for personal use with a sales price of $1,000 or less per item; school supplies, school art supplies and school instructional materials purchased for non-commercial use with a sales price of $20 or less per item.

These exemptions do not apply to the following: belt buckles sold separately; costume masks sold separately; patches and emblems sold separately; sewing equipment and supplies; sewing materials that become part of clothing; clothing accessories or equipment; or cell phones.

Another sales tax holiday will begin at 12:01 a.m., Oct. 2, and end midnight Oct. 4.

During this second holiday, Energy Qualified Products with a sales price of $1,500 or less per item and WaterSense Products with a sales price of $1,500 or less per item are exempt.

The exemption will not apply to these products if they are purchased for trade, business or resale.

Energy Star Qualified Products are defined by the Georgia Department of Revenue as appliances that meet the energy-efficient guidelines set by the United States Environmental Protection Agency and the U.S Department of Energy and is authorized to carry the Energy Star label.

WaterSense Products also must meet U.S. Environmental Protection Agency guidelines to carry the WaterSense label.

More information can be found online at www.dor.ga.gov.