What is Georgia’s Sales Tax

Author: Jason Coles

Updated On:

Updated On:

The base sales tax rate in Georgia is 4%, but this does not universally apply to the whole state of Georgia, in fact, there are a variety of different sales tax rates depending on the county you are in. So, the way Georgia’s sales tax is calculated is the base rate of 4% Georgia sales tax throughout the whole state plus the additional percentage rate each county charges, equals the total Georgia sales tax rate you will pay or have to collect from your customers if you are a business.

Any retail, gas station/convenience store, or restaurant-related business you visit in Georgia should charge you the prevailing rate of Georgia’s sales tax according to the county they are located in, and this also includes accommodations such as hotels and motels. While paying sales tax is mostly applicable to the sale of products, it does also apply to some service-related businesses such as hotels, taxi and limo services, sale of admissions, and charges for participation in games and amusement activities. If you are unsure whether your business should collect Georgia sales tax, you may want to visit the Georgia Department of Revenue website.

What is Georgia's sales tax

So, paying Georgia’s sales tax as a consumer is a seamless process that you do not need to worry too much about when visiting a restaurant or retail store, booking a hotel, or taking your car in for a service. On the other hand, as a business owner or someone looking to start a business in Georgia, it is a whole different matter. If you are responsible for collecting sales tax from your customers, you need to know exactly what your responsibilities are, and you need to follow the rules of Georgia sales tax collection, making sure you pay the State of Georgia each month for the total amount of Georgia sales tax you collect. In some instances, this may apply to online businesses, and if you participate in the Amazon FBA program, you may be subject to sales tax collection.

Georgia Sales Tax Rate

As mentioned previously, the base rate of sales tax in Georgia is 4%, but the average range of Georgia sales tax, including the county sales tax rate, is 6-9%. For your convenience, we have included a table (below) that lists the Georgia sales tax rate for each county within the state. The table combines the base rate of 4% and the local county rate to give you a total tax rate for each county.

Georgia has a lot of different counties, 159 in total, and has the second-largest number of counties in the U.S., with only Texas having more (254 counties). The Georgia sales tax rate for most counties is 3-4%, which means that most counties, when combined with Georgia’s sales tax rate, are in the 7-8% range. Currently, the highest rate of sales tax in Georgia is in Fulton County and Dekalb County, but just in the areas that fall within the city of Atlanta. The sales tax rate for these counties in Atlanta is 8.9%.

What you will find in the U.S., which is different from some other countries, is that when you see the price of a product such as a t-shirt in a retail store, or food on a menu in a restaurant, is it usually plus state and county sales tax. So, when you checkout your items in a store or request the bill (check) at a restaurant, you will likely pay the price you saw on the label or on the menu + state and county sales tax. This often takes foreigners and those not used to this system by surprise because, in many other countries, the price you see is the price you pay, and the price quoted includes any sales tax or value-added tax (VAT).

Georgia Sales Tax

To get a basic understanding of how Georgia imposes a state sales and use tax on most products and some services purchased in the state you can make a quick calculation of the amount of Georgia sales tax you will pay based on the product price and sales tax rate charged within the county you are purchasing from.

So, if you are paying Fulton County sales tax, the rate would be 7.75% if you are not in the city of Atlanta, or, if you are in Atlanta, then it would be 8.9%. A $100 product/purchase would cost you $107.75 in Fulton County but outside of Atlanta, and $108.90 if you are purchasing something within Atlanta city limits.

State of Georgia Sales Tax for Businesses

There is specific terminology surrounding whether, as a business, you need to collect Georgia sales tax. This is called “Sales Tax Nexus.” It basically means, does your business have a “significant presence” in the state. Any of the following criteria are considered by the state of Georgia as qualifying a seller to have sales tax nexus:

  • An office or place of business in Georgia
  • An employee that works within the state of Georgia
  • Independent contractors or representatives (usually paid on 1099) that work for you in Georgia
  • Goods that are housed in a warehouse in Georgia
  • Delivery of merchandise in Georgia that is typically done via the businesses own fleet of vehicles (i.e., through your own delivery drivers)
  • Ownership of real or personal property
  • Economic nexus (i.e., your sales or transactions into the state of Georgia mean you are subject to the state’s economic nexus rule)

To learn exactly what the Georgia Department of Revenue determines to be sales tax nexus in Georgia, head over to their website and see what businesses this applies to and what you are expected to collect from your customers.

Sales Tax in Georgia by County

The table below lists the 159 Georgia counties that charge sales tax within the state. Georgia’s sales tax is based on the base rate plus the county rate and any other special exceptions, so the rates below are indicative of the total Georgia sales tax you will pay or have to collect from your customers.

Georgia Sales Tax Rates by CountyTotal Georgia Sales Tax RateGeorgia State Sales Tax Rate
Appling County Sales Tax8%4%
Atkinson County Sales Tax8%4%
Bacon County Sales Tax8%4%
Baker County Sales Tax 7%4%
Baldwin County Sales Tax7%4%
Banks County Sales Tax8%4%
Barrow County Sales Tax7%4%
Bartow County Sales Tax7%4%
Ben Hill County Sales Tax8%4%
Berrien County Sales Tax8%4%
Bibb County Sales Tax7%4%
Bleckley County Sales Tax8%4%
Brantley County Sales Tax8%4%
Brooks County Sales Tax8%4%
Bryan County Sales Tax8%4%
Bulloch County Sales Tax8%4%
Burke County Sales Tax7%4%
Butts County Sales Tax7%4%
Calhoun County Sales Tax8%4%
Camden County Sales Tax7%4%
Candler County Sales Tax8%4%
Carroll County Sales Tax7%4%
Catoosa County Sales Tax7%4%
Charlton County Sales Tax8%4%
Chatham County Sales Tax7%4%
Chattahoochee County Sales Tax8%4%
Chattooga County Sales Tax7%4%
Cherokee County Sales Tax6%4%
Clarke County Sales Tax8%4%
Clay County Sales Tax8%4%
Clayton County Sales Tax8%4%
Clinch County Sales Tax8%4%
Cobb County Sales Tax6%4%
Coffee County Sales Tax8%4%
Colquitt County Sales Tax8%4%
Columbia County Sales Tax8%4%
Cook County Sales Tax8%4%
Coweta County Sales Tax7%4%
Crawford County Sales Tax7%4%
Crisp County Sales Tax8%4%
Dade County Sales Tax7%4%
Dawson County Sales Tax7%4%
Decatur County Sales Tax8%4%
DeKalb County Sales Tax (not in Atlanta)8%4%
Dekalb County Sales Tax (in Atlanta)8.9%4%
Dodge County Sales Tax8%4%
Dooly County Sales Tax8%4%
Dougherty County Sales Tax8%4%
Douglas County Sales Tax7%4%
Early County Sales Tax8%4%
Echols County Sales Tax8%4%
Effingham County Sales Tax7%4%
Elbert County Sales Tax8%4%
Emanuel County Sales Tax8%4%
Evans County Sales Tax8%4%
Fannin County Sales Tax7%4%
Fayette County Sales Tax7%4%
Floyd County Sales Tax7%4%
Forsyth County Sales Tax7%4%
Franklin County Sales Tax7%4%
Fulton County Sales Tax (not in Atlanta)7.75%4%
Fulton County Sales Tax (in Atlanta)8.9%4%
Gilmer County Sales Tax7%4%
Glascock County Sales Tax8%4%
Glynn County Sales Tax7%4%
Gordon County Sales Tax7%4%
Grady County Sales Tax7%4%
Greene County Sales Tax7%4%
Gwinnett County Sales Tax6%4%
Habersham County Sales Tax7%4%
Hall County Sales Tax7%4%
Hancock County Sales Tax8%4%
Haralson County Sales Tax8%4%
Harris County Sales Tax8%4%
Hart County Sales Tax7%4%
Heard County Sales Tax7%4%
Henry County Sales Tax7%4%
Houston County Sales Tax7%4%
Irwin County Sales Tax8%4%
Jackson County Sales Tax7%4%
Jasper County Sales Tax7%4%
Jeff Davis County Sales Tax8%4%
Jefferson County Sales Tax8%4%
Jenkins County Sales Tax8%4%
Johnson County Sales Tax7%4%
Jones County Sales Tax7%4%
Lamar County Sales Tax7%4%
Lanier County Sales Tax8%4%
Laurens County Sales Tax8%4%
Lee County Sales Tax8%4%
Liberty County Sales Tax7%4%
Lincoln County Sales Tax8%4%
Long County Sales Tax7%4%
Lowndes County Sales Tax8%4%
Lumpkin County Sales Tax8%4%
Macon County Sales Tax8%4%
Madison County Sales Tax7%4%
Marion County Sales Tax8%4%
McDuffie County Sales Tax8%4%
McIntosh County Sales Tax8%4%
Meriwether County Sales Tax8%4%
Miller County Sales Tax8%4%
Mitchell County Sales Tax7%4%
Monroe County Sales Tax7%4%
Montgomery County Sales Tax8%4%
Morgan County Sales Tax8%4%
Murray County Sales Tax8%4%
Muscogee County Sales Tax8%4%
Newton County Sales Tax7%4%
Oconee County Sales Tax7%4%
Oglethorpe County Sales Tax8%4%
Paulding County Sales Tax7%4%
Peach County Sales Tax7%4%
Pickens County Sales Tax7%4%
Pierce County Sales Tax8%4%
Pike County Sales Tax7%4%
Polk County Sales Tax7%4%
Pulaski County Sales Tax7%4%
Putnam County Sales Tax8%4%
Quitman County Sales Tax8%4%
Rabun County Sales Tax7%4%
Randolph County Sales Tax8%4%
Richmond County Sales Tax8%4%
Rockdale County Sales Tax7%4%
Schley County Sales Tax8%4%
Screven County Sales Tax7%4%
Seminole County Sales Tax8%4%
Spalding County Sales Tax7%4%
Stephens County Sales Tax7%4%
Stewart County Sales Tax8%4%
Sumter County Sales Tax8%4%
Talbot County Sales Tax8%4%
Taliaferro County Sales Tax8%4%
Tattnall County Sales Tax8%4%
Taylor County Sales Tax8%4%
Telfair County Sales Tax8%4%
Terrell County Sales Tax8%4%
Thomas County Sales Tax7%4%
Tift County Sales Tax8%4%
Toombs County Sales Tax8%4%
Towns County Sales Tax7%4%
Treutlen County Sales Tax8%4%
Troup County Sales Tax7%4%
Turner County Sales Tax8%4%
Twiggs County Sales Tax7%4%
Union County Sales Tax7%4%
Upson County Sales Tax8%4%
Walker County Sales Tax8%4%
Walton County Sales Tax7%4%
Ware County Sales Tax8%4%
Warren County Sales Tax8%4%
Washington County Sales Tax8%4%
Wayne County Sales Tax8%4%
Webster County Sales Tax8%4%
Wheeler County Sales Tax8%4%
White County Sales Tax7%4%
Whitfield County Sales Tax6%4%
Wilcox County Sales Tax8%4%
Wilkes County Sales Tax8%4%
Wilkinson County Sales Tax7%4%
Worth County Sales Tax8%4%

Georgia Tax Center Contact Details

Most communication with the Georgia Tax Center can be conducted through their online services, via telephone, or through designated secure lockbox locations. Here are the main contact methods:

Department of Revenue (DOR) Headquarters
1800 Century Boulevard NE
Atlanta, GA 30345
Telephone: 1-877-423-6711
Website: https://gtc.dor.ga.gov/_/

Various online services are available 24/7 on the website, including electronically filing a return, making a payment, setting up payment plans, checking the status of a refund, or making a general inquiry on your account.

Sales Tax Rates in the US


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Jason Coles

Jason Coles is the Founder of Foreign USA and its Chief Content Writer and Editor. Recognized as a prolific business plan writer by many prominent immigration attorneys in the U.S. who refer his services to their clients regularly, Jason has written over 1,360 business plans across the past 17+ years for start-up companies and franchises looking to expand their footprint in the United States. Jason is considered a seasoned expert in his field. He creates detailed business plans for his clients that include five-year financial projections, market and industry analysis reports, demographic studies, organizational charts, job descriptions, employee hiring plans, and more.