In most instances, sales tax will be due at the rate of the county where the customer takes delivery of the property. If the customer takes delivery in the City of Atlanta, a 1% city sales tax will generally apply in addition to the state and county sales taxes. O.C.G.A. § 48-8-77. A dealer must collect sales tax at the rate of the local jurisdiction where the product is delivered even if the dealer has no presence in that local jurisdiction.