Sales & Use Tax

On this page, find information and forms related to sales and use taxes.

Georgia sales and use tax generally applies to all tangible goods sold. You can file and pay sales and use tax online using the Georgia Tax Center.

Information for Sales and Use Tax

General Sales Tax Rates

Filing and Paying Sales and Use Tax

Sales & Use Tax Import Return

GTC Help for Sales and Use Tax

Frequently Asked Questions

Taxes: Relevant Sales and Use Tax Forms or Documents

Information related to sales and use tax in the state of Georgia.

Link	Description
What is Subject to Sales and Use Tax?	Common questions are answered regarding what is subject to sales and use tax.
Current, Historical, and Upcoming Rates	Rates including general, energy sold to manufacturers, miscellaneous, jet fuel, prepaid local tax, carrier locomotive fuel, historical, and upcoming quarterly rate changes.
Sales Tax ID Verification Tool	Sales tax numbers may be verified using the Sales Tax ID Verification Tool available through the Georgia Tax Center.
Tax Exempt Nonprofit Organizations	Information on exemptions to nonprofit organizations on purchases and sales.
Prepaid Local Tax	Prepaid local tax is sales tax on on-road motor fuel paid at the wholesale level.
Tips for Completing the Sales and Use Tax Return	Applies to completing a sales and use tax return (ST-3) on GTC for sales that occur on or after April 1, 2018.
TSPLOSTs	Information on the four different TSPLOST (short for Transportation Special Purpose Local Option Sales Tax) in various Georgia jurisdictions.
MOST - 1% City Of Atlanta Municipal Option Sales Tax	Generally applies to all retail sales of tangible personal property delivered to customers and retail sales of taxable services performed within the city limits of Atlanta.
Sales and Use Tax Exemptions	Georgia Sales and Use Tax Exemptions O.C.G.A. § 48-8-3.
Calculating Tax on Motor Fuel	Prices and rates for calculating prepaid local tax on motor fuel and state excise tax on motor fuel.

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