Georgia Sales Tax on Leases and Rentals Georgia: Sales Tax Handbook


Are Leases and Rentals 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 leases and rentals in Georgia, including motor vehicles and tangible media property. To learn more, see a full list of taxable and tax-exempt items in Georgia.

Motor Vehicles
In the state of Georgia, any lease payments for vehicles which were leased for greater than 31 consecutive days for which a state and local title ad valorem tax (TAVT) will be paid are considered to be exempt from any sales and use tax.

Tangible Media Property
Sales of tangible media property are subject to sales tax in Georgia.

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