Georgia: Sales Tax Handbook
Georgia Sales Tax Rate
|State Sales Tax||Local Sales Tax Range||Average Local Tax||Average Combined Tax||Max Combined Tax|
|4.00%||2.00% - 4.90%||3.237%||7.237%||8.9%|
2017 Georgia Sales Tax Handbook
Georgia Table of Contents
- List of Local Sales Tax Rates
- Sales Tax Calculator
- Sales Tax Exemption Certificates
- Sales Tax Info For Businessowners
- Taxable vs. Non-Taxable Purchases
- Sales Tax on Cars & Vehicles
- More Information
Georgia's Sales Tax By The Numbers:
Georgia has a lower-than-average state sales tax rate of 4.00%, but the actual combined sales tax rates are higher than average when local sales taxes from Georgia's 161 local tax jurisdictions are taken into account.
Rankings by Average State + Local Sales Tax:
Ranked 16th highest by combined state + local sales tax
Ranked 25th highest by per capita revenue from state + local sales taxes ($929 per capita)
Rankings by State Sales Tax Only:
Ranked 19th highest by state sales tax rate
Ranked 41st highest by per capita revenue from the statewide sales tax ($530 per capita)
Printable PDF Georgia Sales Tax Datasheet
Georgia has a statewide sales tax rate of 4.00%, which has been in place since 1951.
Municipal governments in Georgia are also allowed to collect a local-option sales tax that ranges from 2.00% to 4.90% across the state, with an average local tax of 3.237% (for a total of 7.237% when combined with the state sales tax). The maximum local tax rate allowed by Georgia law is 4.00%. You can lookup Georgia city and county sales tax rates here.
This page provides an overview of the sales tax rates and laws in Georgia. If you are a business owner and need to learn more about things like getting a sales tax permit, filing a sales tax return, or making tax-exempt purchases for resale see the Georgia Sales Tax Handbook's Table of Contents above.
What is exempt from sales taxes in Georgia?
Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. Here's how Georgia taxes five types of commonly-exempted goods:
For more details on what types of goods are specifically exempt from the Georgia sales tax see Georgia sales tax exemptions. To learn more about what types of transactions are subject to the sales tax to begin with, see what purchases are taxable in Georgia? Taxation of vehicle purchases in particular are discussed in the page about Georgia's sales tax on cars.
Are services subject to sales tax in Georgia?
"Goods" refers to the sale of tangible personal property, which are generally taxable. "Services" refers to the sale of labor or a non-tangible benefit. In Georgia, specified services are taxable.
About the Georgia Sales Tax
The state of Georgia has relatively complex sales tax system. ate. In addition to he state tax, counties in Georgia employ a local tax rate system which is quite unusual. Each county may charge one of three tax rates, which is made up of up to three local-optional sales taxes (these optional taxes include a homestead exemption tax, a public school tax, and a special-purpose tax). The city of Atlanta applies an additional municipal-option sales tax, which is specifically for repairing the water and sewer systems. Many other cities also collect local sales taxes to support local infrastructure and transportation projects.
It is notable that in the state of Georgia, all groceries are exempt from the state sales tax, but are still subject to any local sales tax rates. In addition, the state collects a one-time Title Ad Valorem Tax, which is a sales tax on vehicles sold within Georgia.
Is the Georgia Sales Tax Destination-Based or Origin-Based?
Georgia is a destination-based sales tax state, which means that sales tax rates are determined by the location of the buyer when the transaction is completed. This means that, for orders placed via the internet/mail by a customer within Georgia from a Georgia vendor, the vendor must collect a sales tax rate applicable at the buyer's address (including any applicable local sales taxes). This can significantly increase the complication of filing your sales tax return, because different sales tax rates must be charged to different buyers based on their location.
Is Georgia a Streamlined Sales Tax State?
Georgia is a member of the Streamlined Sales and Use Tax Agreement, which means that the Georgia Department of Revenue has taken significant steps to simplify Georgia's sales tax rules and administration process.
Contact the Georgia Department of Revenue
The Georgia Sales Tax is administered by the Georgia Department of Revenue. You can learn more by visiting the sales tax information website at etax.dor.ga.gov.
Phone numbers for the Sales Tax division of the Department of Revenue are as follows:
- Local Phone: (404) 417-6605
- Toll-Free Phone: (877) 423-6711
Learn More: Our Book Recommendations
If you would like to learn more about how to manage your Georgia sales taxes, we recommend the following books:
Simplify Georgia sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
Georgia Sales Tax Rates by Zip Code:
Need an updated list of Georgia sales tax rates for your business? Download our Georgia sales tax database!