Sales & Use Tax Import

Notes:

Effective March 1, 2017 the City of Atlanta began imposing an additional MARTA Sales tax rate of 0.5%.  This brings the total sales tax rate for tangible personal property sourced to the City of Atlanta to 8.5% (4% State, 3% County and 1.5% Atlanta) for the month of March 2017.  Motor Vehicles that are not subject to TAVT are subject to the 0.5% MARTA sales tax rate in the City of Atlanta.  See Policy Bulletin SUT-2017-01 for more details.  

Effective July 1, 2015 it is now required to report jet fuel separate from regular sales tax.  Every county has a Jet Fuel (JT) rate that should be used to report all jet fuel sales, use and any applicable TSPLOST. 

Clayton county’s (031 and 031E) local sales and use tax rate and the average retail sales rate for Gasoline (1) and Special Fuels (5) changed effective March 1, 2015.  The “2015 Jan Feb ONLY” template should be used for any period that ends between Jan 1, 2015 and Feb 28, 2015.