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    Sales Tax by State – Georgia

    April 20, 2021

April 20, 2021

Sales Tax by State – Georgia




Georgia Sales Tax Fact Sheet

Last updated on: April 1, 2021

Georgia Sales and Use Tax Rate Lookup by Address:

Use USgeocoder Sales and Use Tax FREE Online Lookup Tool to search state-wide, county and city Sales and Use tax rates and tax reporting details for any physical address and PO Box in State of Georgia.

Georgia Sales tax components:
Statewide tax
Local district tax: County tax + Municipality Tax (Only Atlanta city imposes 1% municipal option sales tax inside the City of Atlanta Limit) + Special District Tax

Georgia Statewide Sales Tax Rate:
4.00%

Highest Total Local District Sales Tax Rate in Georgia:
4.90%

Highest Total Sales Tax Rate with Local District Sales Tax in Georgia:
8.90%

Incorporated city with the Highest Total Sales Tax Rate in Georgia:
Atlanta City in Dekalb and Fulton counties (8.9%)

Number of Counties in  Georgia State:
159

Number of Municipalities (Incorporated cities) in Georgia:
535

Special District Sales and Use Taxes in Georgia State:
Georgia has districts such as MARTA, LOST, Educational, HOST, SPLOST, mTa and Tf that align with county boundaries or Atlanta city boundaries. Sales and Use taxes are imposed by respective counties or Atlanta city in such districts.

Can I Use Zip Codes to Determine Correct Sales Tax Rates in Georgia?
Not recommended

Zip codes cross city boundaries. Different cities might have different local district rates. In addition, city taxes only apply to areas within the respective incorporated city. If an address is in an un-incorporated area, city taxes do not apply. You should look for an address-based solution such as USgeocoder that can identify if the address is within an incorporated city to determine its sales tax rates in Georgia.

Learn more about how postal zip codes, mailing cities and incorporated cities work. 

Can I Use County and City to Determine Correct Sales Tax Rates in Georgia?
Not recommended

With the exception of Atlanta city in Dekalb and Fulton counties, the combined sales tax rate for all other places consists of state-wide tax and county tax. For Atlanta City, it imposes 1% municipal option sales tax within Atlanta city limit in addition to the Georgia state-wide sales and county sales tax. If an address is not inside the Atlanta city limit, such 1% municipal sales tax is not required. Mailing address sometimes does not provide the correct city information. For example: the address for Fernbank Science Center is 156 Heaton Park Dr NE, Atlanta, GA 30307. However this address is not within the Atlanta city limit. It’s in an un-incorporated area within county of DeKalb. If you are not sure if an address is within Atlanta city or not, you can use USgeocoder online tool to lookup its municipality.

Are Sales Tax Rates and Use Tax Rates the Same in Georgia?
Yes

Does Georgia Have Tax Codes for Tax Return Reporting Purpose?
Yes

Sales and Use Tax Rate Update Schedule in Georgia:
Update Frequency: Quarterly
Last update: April 1, 2021

Does Georgia Have an Origin-Based or Destination-Based Sales Tax Collection?
Destination

Origin-based: sales tax is charged based on where the seller is located.
Destination-based: sales tax is charged based on where the buy is located

Is Georgia a Full Member of Streamlined State?
Yes

A streamlined Full Member State is a state that has been found to be in compliance with the Streamlined Sales and Use Tax Agreement (SSUTA) and its laws, rules, regulations, and policies and bring them into compliance are in effect. See details on Streamlined Sales Tax Governing Board’s website.

Does Georgia Have Sales Tax Holidays?
No

Wayfair Sales Tax Implementation in Georgia:
Sales Thresholds: $100,000, OR
Transaction Threshold: 200

Wayfair sales tax implementation applies to out-of-state sales, remote sales, Internet sales and online sales. See details on https://dor.georgia.gov/sales-tax-bulletin-remote-sellers-sales-and-use-tax-obligations

Does Georgia Charge Sales Tax on Digital Goods?
No

Does Georgia Charge Sales Tax on Services?
Some services are subject to sales tax.
See details on: What sales are subject to sales tax in Georgia?

Does Georgia Charge Sales Tax on Shipping?
Generally yes.
See details on What sales are subject to sales tax in Georgia?.

Georgia State Sales and Use Tax Authority:
Georgia Department of Revenue
Website: https://dor.georgia.gov/taxes/business-taxes/sales-use-tax

Other Resources:

  1. Tips for Completing the Sales and Use Tax Return: https://dor.georgia.gov/tips-completing-sales-and-use-tax-return
  2. Sales and Use Tax Information by State of Georgia: https://dor.georgia.gov/taxes/business-taxes/sales-use-tax
  3. Atlanta City Option Sales Tax: https://www.atlantaga.gov/residents/city-hall/online-services/municipal-option-sales-tax-locator

Looking for an Online Solution that provides real-time sales tax rates for your application? 

Try USgeocoder API. It provides all the information you get from USgeocoder Live Demo.

USgeocoder live demo is free to use. You can use it to lookup sales and use tax rate information one address at a time. However if you have a large number of addresses and would like to save time, USgeocoder can do it for you through batch processing service.


SALES TAX BY STATE

STATES WITH STATE AND LOCAL SALES TAX:
CaliforniaNew York, Washington State, George, Colorado, Alabama

STATES WITH NO SALES TAX:
Delaware, Montana, New Hampshire, Oregon

STATES WITH ONLY STATE-WIDE SALES TAX AND NO LOCAL SALES TAX:
Connecticut (6.35%), District of Columbia (6.00%), Indiana (7.00%), Kentucky (6.00%), Maine (5.5%), Maryland (6.00%), Massachusetts (6.25%), Michigan (6.00%), New Jersey (6.625%), Rhode Island (7.00%)


DISCLAIMERS:

SALES AND USE TAX INFORMATION ON THIS BLOG REFERS TO THE GENERAL SALES OF TANGIBLE PERSONAL PROPERTY. IN MANY STATES, THERE ARE DIFFERENT RATES FOR RENTAL, LEASING, AND TANGIBLE ITEMS SUCH AS VEHICLE, EQUIPMENT, FOOD, OR CLOTHING. SOME STATES HAVE DIFFERENT SALES TAX RATES THAN USE TAX RATES. EACH STATE HAS ITS OWN RULES ON EXEMPTIONS. PLEASE REFER TO THE SALES AND USE TAX LAW OF INDIVIDUAL STATES FOR DETAILS.

USGEOCODER LLC IS NOT ASSOCIATED WITH ANY GOVERNMENT AGENCIES IN ANY MANNER. ALL INFORMATION PROVIDED ON THIS WEBSITE IS PREPARED FOR GENERAL INFORMATIONAL PURPOSES ONLY. YOU SHOULD CONSULT YOUR OWN TAX, LEGAL AND ACCOUNTING ADVISORS TO ADDRESS YOUR SPECIFIC QUESTIONS AND BEFORE ENGAGING IN ANY TRANSACTION RELATED TO SALES AND USE TAX.


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