IN GEORGIA

WHEN: Today through midnight Sunday

TAX-EXEMPT:

- Articles of clothing with a sales price of $100 or less. There is no limit. School, sport and employee uniforms; formal wear; and baby clothes are included.

- Footwear with a sales price of $100 or less. Boots, cleated shoes, fishing waders, bowling shoes, slippers and safety shoes are included.

- School supplies costing $20 or less per item, including calculators, dictionaries, book bags and lunch boxes.

- A single purchase of $1,500 or less on computers or related software, hardware and accessories.

NOT EXEMPT:

- Accessories such as wallets, watches, jewelry, sunglasses, handbags and hair bows.

- Backpacks, not including school book bags. Briefcases and luggage.

- Supplies used in a business. Sales tax applies to computer bags, copy machines and game systems and consoles.

For the complete list of exempt items, visit www.etax">style="bold">www.etax. dor.ga.gov/ and click on 2008 Sales Tax Holiday.

IN SOUTH CAROLINA

WHEN: 12:01 a.m. Friday through midnight Sunday

TAX-EXEMPT:

- Clothing, footwear, accessories, including hats, scarves, hosiery and handbags

- Pens, pencils, calculators, bookbags and other school supplies

- Computers, computer software and printers

- Bed linens, pillows, bath mats and towels

NOT EXEMPT:

- Backpacks for hiking and camping

- Computer monitors, keyboards and scanners sold separately from a central processing unit

- Briefcases, wallets, watches, employee uniforms and glasses. Items placed on layaway won't be exempt.

FOR MORE INFORMATION, visit www.sctax.org">style="bold">www.sctax.org and click on Sales Tax Holiday under the What's New section.

Sources: Georgia Department of Revenue, South Carolina Department of Revenue