Georgia Sales Tax on Services Georgia: Sales Tax Handbook

Georgia:

Are Services subject to sales tax?

While Georgia's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of services in Georgia, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Georgia.


Janitorial Services
EXEMPT
Sales of janitorial services are exempt from the sales tax in Georgia.

Transportation Services
TAXABLE
In the state of Georgia, passenger transportation performed by public transit is considered to be exempt. Charges for the transportation of any sort of tangible personal property, including refrigeration, switching, storage, and demurrage, is also considered to be exempt.



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Source: http://www.salestaxhandbook.com/georgia/sales-tax-taxability/services