holidays, such as a back-to-school tax holiday in August on clothing, shoes and school supplies under a certain price that may change each year, as well as one in June 2007 to promote hurricane preparedness. The 2008 Legislators did not enact any sales tax holidays. Florida also permits counties to raise a "tourist development tax" of up to an additional 13% for stays of 6 months or less on any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, condominium, or timeshare resort. In May 2010, Florida passed a law that capped sales tax on boats or vessels to a maximum of $18,000, regardless of the purchase price. This was to encourage owners not to leave the State after purchase or to flag "offshore" which most owners were doing prior to the passing of this law. As a result, the Florida Dept. of Revenue has seen a dramatic increase in sales tax revenues from the sale of boats. Florida is the only state to charge sales tax on the rental of real estate, commercial or residential, raising more than a billion dollars a year from the tax. Residential rentals of more than six months are exempted from the tax. Georgia Georgia has had a 4% state sales tax rate since April 1, 1989, when it was raised from 3%. Services (including postage but not shipping) and prescription drugs are not taxed at all, while over-the-counter drugs, drugstore medical devices, and other basic needs are fully taxed. Since the 1990s, groceries (packaged foods not intended for on-premises consumption) are exempt from the state sales tax, but still subject to the local sales tax rate. Since the early 2010s, items prepared in grocery stores (even those without cafés), such as fresh bread from the bakery, are taxed as if they were not grocery items, despite clearly being basic needs for consumption at home. Counties in Georgia may impose local sales tax of 1%, 2%, or 3%, consisting of up to three 1% local-option sales taxes (out of a set of five) as permitted by Georgia law. These include a special-purpose tax (SPLOST) for specific project lists, a general-purpose LOST, a homestead exemption (HOST), and an educational one for public schools (ELOST) which can be put forth for a referendum by the school boards (the county's and any of its cities' must agree), instead of