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  4. Taxability of Occasional Sales

Georgia Sales Tax on Occasional Sales Georgia: Sales Tax Handbook

Georgia:

Are Occasional Sales 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 occasional sales in Georgia, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Georgia.

General Occasional Sales
EXEMPT
In the state of Georgia, the law includes exemption provisions for a retailer selling property, so long as the transaction is not in the regular course of business.
Motor Vehicles
EXEMPT
Sales of motor vehicles are exempt from the sales tax in Georgia.

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