TSPLOSTs

The term TSPLOST (short for Transportation Special Purpose Local Option Sales Tax) refers to several different sales taxes. Currently, four different TSPLOSTs are imposed in various Georgia jurisdictions:

  • Regional TSPLOST (referred to as TSPLOST 1)
  • Single-county TSPLOST (referred to as TSPLOST 2)
  • Atlanta TSPLOST
  • Fulton TSPLOST

To see which jurisdictions impose which TSPLOSTs, please refer to the Georgia Sales and Use Tax Rate Chart.

In addition to the statutory exemptions that generally apply to all local taxes, TSPLOSTs do not apply to

  • the sale or use of jet fuel
  • the sale or use of any type of fuel used for off-road heavy-duty equipment, off-road farm or agricultural equipment, or locomotives
  • the sale or use of fuel that is used for propulsion of motor vehicles on the public highways
  • motor fuel for public mass transit
  • the sale, use, storage, or consumption of energy that is necessary and integral to the manufacture of tangible personal property at a manufacturing plant in Georgia

Also, to the extent that motor vehicle transactions are subject to sales and use tax, TSPLOST 2, Atlanta TSPLOST, and Fulton TSPLOST fully apply to motor vehicle transactions; whereas, TSPLOST 1 applies only to the first $5,000.00 of a motor vehicle transaction.

Please note that most motor vehicle transactions are subject to TAVT and not subject to sales and use tax. See Vehicle Taxes–Title Ad Valorem Tax (TAVT) and Annual Ad Valorem Tax for more information about TAVT.  A pull-behind trailer is an example of a vehicle subject to sales and use tax and not subject to title ad valorem tax (TAVT).

Related Guidance

Policy Bulletin SUT-2018-06 Ware County TSPLOSTs

Policy Bulletin SUT-2018-01 New DeKalb County Local Sales and Use Taxes

Policy Bulletin SUT-2017-01 New Atlanta and Fulton County Local Sales Taxes

FAQ: Is sales and use tax due on motor vehicles? (Scroll to the last FAQ.)

FAQ: Why do some jurisdictions have a special tax rate for motor vehicle sales? (Scroll to the last FAQ.)

Tips for Completing the Sales and Use Tax Return