ATLANTA - Georgia shoppers can purchase certain clothing items, school supplies, computers and computer accessories without paying state and local sales tax during the tax-free holiday July 31 - August 3.

This year’s tax holiday was made possible by House Bill 948, signed by Governor Sonny Perdue on May 14.

Teachers will again receive a $100 classroom gift card to offset the costs of preparing their classrooms for the new school year. The gift cards will be active from July 31 through August 10, however teachers are encouraged to use the cards during the sales tax holiday to maximize the spending power of the $100.

During the sales tax free period, clothing and footwear up to $100 per item are exempt from any sales tax and there is no limit on the number of shoes and clothing items an individual can buy.

If the price of an article of clothing or pair of shoes exceeds $100, the item will be taxed at its full retail price.

Clothing accessories, jewelry, handbags, umbrellas, eyewear, watches, watchbands and similar items are not exempt from sales tax during the tax-free period.

School supplies bought for classroom use or classroom related activities are exempt if they cost $20 or less per item. This list includes pens, pencils, notebooks, paper, book bags, calculators, dictionaries, thesauruses, children’s books and books listed on approved school reading lists for pre-kindergarten through 12th grade.

Sales tax will be due on the purchase of any single school supply item that exceeds $20.

Purchases of personal computers and accessories are exempt up to $1,500 per transaction.

Items included in the personal computer exemption category are monitors, personal computer base units, keyboards, handheld computers, monitors, printers, modems, non-recreational software and other peripheral devices.

Personal digital assistants are exempt unless they allow voice communication. Other items that are not exempt include regular cell phones, digital cameras, furniture and any systems, devices, software or peripherals designed or intended primarily for recreational use.

The sales tax exemption on all qualified merchandise is intended only for individuals and their personal use. The exemption does not apply to purchases made for resale, purchases by businesses, items leased or rented, or items sold at sports facilities, theme parks, restaurants, public lodging establishments and airports.

A tax-free holiday for certain energy efficient and water efficient products with a sales price of $1,500 or less will occur between October 2 and October 5.