Distributions Section

This unit manages the local sales tax distributions to MARTA and the counties, cities and school systems in the state.

Distribution's responsibilities include:

Each county government may impose up to 3% local sales tax in addition to the state’s 4% sales tax. The City of Atlanta imposes an additional 1% city sales tax within its city limits, and additionally some regions in the state can impose a 1% transportation sales tax commonly called TSPLOST. 

  • Provides technical assistance to governing authorities on local tax referendums
  • Distributes monthly sales tax proceeds to local taxing authorities
  • Publishes state and local sales and use tax rates
  • Maintains local sales tax revenue data
  • Receives FLPA requests and makes distributions to local taxing authorities
  • Calculates and distributes yearly E-911 proceeds to local governments operating a qualified emergency 911 system



For additional information on the projects above, you can contact Distributions at:

Georgia Department of Revenue
Local Government Services Division
Distributions Section
4125 Welcome All Road, Suite 701
Atlanta, Georgia 30349

Hours:  8:00 - 4:30

Phone:  (404)724-7004

Email:  localgovt.services@dor.ga.gov