Tax Rates

  • Where are the sales tax rates posted?

    The sales and use tax rate chart provides rates for tax jurisdictions located in this state. Sale and use tax rate charts are updated each quarter.

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  • Which rate applies to my sale or purchase?

    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 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.

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  • Why do some jurisdictions have a special tax rate for motor vehicle sales?

    For sales of motor vehicles that are subject to sales and use tax, Georgia law provides for limited exemptions from certain local taxes.

    • Inside the City of Atlanta (in both DeKalb County and Fulton County), the tax rate for motor vehicle sales is 1% less than the generally applicable tax rate. The 1% MOST does not apply to sales of motor vehicles. O.C.G.A. § 48-8-201(c)(2).
       
    • In Clayton County, the tax rate for motor vehicle sales is 1% less than the generally applicable tax rate. Because Clayton County first levied the 1% MARTA tax in March 2015, that tax does not apply to sales of motor vehicles in the county. O.C.G.A. § 48-8-6(a)(2)(B)(ii).
       
    • The initial regional TSPLOST (also known as TSPLOST1) is only imposed on the first $5,000.00 of any transaction involving the sale or lease of a motor vehicle. The portion of a sale that exceeds $5,000.00 is subject to tax at the TSPLOST exempt rate. O.C.G.A. § 48-8-241.

    The following counties approved a 1% regional TSPLOST, effective January 1, 2013: Appling, Bleckley, Burke, Candler, Chattahoochee, Clay, Columbia, Crisp, Dodge, Dooly, Emanuel, Evans, Glascock, Hancock, Harris, Jeff Davis, Jefferson, Jenkins, Johnson, Laurens, Lincoln, Macon, Marion, McDuffie, Montgomery, Muscogee*, Quitman, Randolph, Richmond, Schley, Stewart, Sumter, Talbot, Taliaferro, Tattnall, Taylor, Telfair, Toombs, Treutlen, Warren, Washington, Wayne, Webster, Wheeler, Wilcox, and Wilkes.

    The following counties approved a 1% regional TSPLOST, effective October 1, 2018: Atkinson, Bacon, Ben Hill, Berrien, Brantley, Brooks, Charlton, Clinch, Coffee, Cook, Echols, Irwin, Lanier, Lowndes, Pierce, Tift, Turner, Ware**. Taxable motor vehicle transactions are fully subject to all other TSPLOSTs – the taxes authorized in Title 48, Chapter 8, Article 5A and known as Fulton TSPLOST, Atlanta TSPLOST, and TSPLOST 2.

    • In Muscogee County, there are two exemptions that apply to motor vehicle sales:
      • The 1% 2nd LOST does not apply to any motor vehicle sales. O.C.G.A. § 48-8-96(h).
      • The 1% regional TSPLOST, as described above, is only imposed on the first $5,000.00 of a motor vehicle transaction. O.C.G.A. § 48-8-241.

    * The generally applicable tax rate in Muscogee County is 8% (state sales tax at the statewide rate of 4% plus 4 local sales taxes at a rate of 1% each). The tax rate for the first $5,000.00 of a motor vehicle sale is 7% because the 1% 2nd LOST does not apply. The tax rate for the portion of a motor vehicle sale that exceeds $5,000.00 is 6% because the 1% 2nd LOST and the 1% TSPLOST do not apply.

    ** Effective October 1, 2018, the generally applicable tax rate in Ware County is 9% (state sales tax at the statewide rate of 4% plus 5 local sales taxes at a rate of 1% each). The tax rate for the first $5,000.00 of a motor vehicle sale is 9% because all local taxes apply. The tax rate for the portion of a motor vehicle sale that exceeds $5,000.00 is 8% because the 1% regional TSPLOST does not apply. Note that motor vehicle transactions are fully subject to Ware County’s 1% TSPLOST 2 (effective April 1, 2018).

    See this FAQ for information about when motor vehicle sales are exempt from sales and use tax.

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