Plain English Breakdown
The bill has passed both chambers and reached final enrollment according to metadata, but no effective date is listed yet.
Back to School Relief Act
This bill removes state sales tax on clothing and school-related supplies during the last weekend of July each year.
What This Bill Does
- Exempts the sale of clothing from state sales and use taxes during a specific time period.
- Exempts the sale of school-related supplies from state sales and use taxes during that same time period.
- Sets the tax-free shopping window as the last weekend of July each year.
- Amends Code Section 48-8-3 to include these new exemptions.
Who It Names or Affects
- Shoppers who buy clothing or school supplies in Georgia during late July.
- Retailers selling eligible items during the tax-free weekend.
Limits and Unknowns
- The official text mentions a sunset date but does not state which year the exemption ends.
- The effective start date is listed as blank in the provided metadata.
- The bill summary states it will repeal conflicting laws, though specific conflicts are not detailed.