Georgia Sales Tax

Georgia Sales Tax Guide (2026)

4% at state level, one of the lowest in the country, but a stack of local option taxes takes combined rates to 9%, and groceries escape only the state share.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: GA DOR & OCGA
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Quick Facts

Sales Tax at a Glance

State base rate
4% [1]
Combined rate range
6%–9% [2]
Atlanta combined rate
8.9% [2]
Groceries
State exempt, local taxed [3]
Economic nexus
$100k or 200 sales [4]
Sourcing rule
Destination-based [5]
SaaS treatment
Not taxable [6]
Digital products
Taxable since 1/1/24 [6]
Vehicle tax
TAVT, 7% [7]
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Groceries escape the state tax but still carry local tax

Georgia exempts food and food ingredients from the 4% state rate only. Every local option tax still applies, so a grocery bill is never entirely tax free.[3] Local taxes stack from this family:

LOST, local option SPLOST, capital projects E-SPLOST, school projects TSPLOST, transport MOST, Atlanta water HOST, DeKalb relief
A terminology note: the Department of Revenue labels the education tax simply Educational on its rate chart. Practitioners call it E-SPLOST. The term ELOST appears in some third-party guides but not in Georgia’s own sources.[2]
Estimate

Georgia sales tax calculator

Georgia · state rate 4%
Presets are verified. Local stacking varies by city within a county.
Rate applied–
Estimated sales tax–
Total with tax–

Estimate only, and it does not apply the grocery split. Confirm the jurisdiction on DOR’s quarterly rate chart[2], or let CrownGlobe handle it.

Rates & Registration

Georgia Sales Tax Rates, Nexus & the local option stack

Rate components

State base rate4%
Typical local stack2%–5%
Combined range6%–9%
Atlanta combined8.9%
Economic nexus$100k or 200 sales

DOR republishes the combined rate chart quarterly, and stacking differs by city within a county, so a single Georgia rate cannot be assumed.[2]

Who must register

Either trigger applies: economic nexus (over $100,000 of Georgia revenue or 200 or more separate retail sales in the previous or current calendar year), or any physical presence with no minimum.[4]

Vehicles sit outside sales tax entirely: Georgia charges a one-time Title Ad Valorem Tax of 7% of fair market value at titling, instead of sales tax on the purchase.[7]

Compliance

Sales Tax Registration and Filing

Register through the Georgia Tax Center; accounts issue quickly.

How to register

  • Confirm nexus→
  • Secretary of State first→
  • Georgia Tax Center→
  • Get account number→
  • File by the 20th

DOR states a complete Georgia Tax Center submission usually returns a tax account number by email within about fifteen minutes.[8]

Filing & due dates

FrequencyAverage monthly liabilityDue
MonthlyDefault for new registrants20th of next month
QuarterlyUnder $200 a month20th after quarter
AnnualUnder $50 a monthJan 20

All new registrants file monthly for at least six months. Dealers over $60,000 of prior-year liability must also prepay half the estimated current period.[9]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

Georgia taxes goods broadly, added digital products in 2024, and still does not tax electronically delivered software.[6]

Generally taxable

  • Tangible retail goodsOCGA 48-8-30
  • Digital products with permanent useSince 1/1/2024
  • Software on physical mediaOCGA 48-8-3(91)
  • Prepared food & restaurant mealsOCGA 48-8-3(57)
  • Hotel accommodation & admissionsOCGA 48-8-30(f)
  • Delivery charges on taxable salesOCGA 48-8-2

Generally exempt

  • Groceries, state tax onlyLocal tax still applies
  • Prescription drugs & insulinOCGA 48-8-3(47)
  • SaaS & electronically delivered softwareOCGA 48-8-3(91)
  • Internet access serviceOCGA 48-8-3(90)
  • Manufacturing machineryOCGA 48-8-3.2
  • Sales for resale on Form ST-5OCGA 48-8-2
Worth flagging: the dividing line for software is delivery method, not the SaaS label. Electronically delivered software is exempt whether accessed or downloaded. Only software on a physical disc is taxable.[6]
Reference

Glossary of key terms

LOST
Local Option Sales Tax, a general local tax used to reduce property millage rates.
SPLOST
Special Purpose Local Option Sales Tax, approved for defined capital projects for a fixed term.
E-SPLOST
The education variant of SPLOST, restricted to school district capital projects.
TSPLOST
The transport variant, dedicated to road and transit projects.
MOST
Municipal Option Sales Tax, used only by Atlanta for water and sewer infrastructure.
TAVT
Title Ad Valorem Tax, a one-time 7% charge replacing sales tax on vehicles.
FAQ

Sales Tax FAQs

4% at state level, among the lowest in the country. Local option taxes stack on top, so combined rates run from 6% to 9% depending on jurisdiction.

They are exempt from the 4% state tax but still subject to every local sales tax. A grocery bill in a county with a 4% local stack still carries that 4%.

8.9% combined, whether the address falls in the Fulton or DeKalb portion of the city. That is the highest rate among Georgia’s major cities, though several rural counties reach 9%.

No. Electronically delivered software is exempt, whether accessed remotely or downloaded. Only software supplied on a physical medium such as a disc is taxable.

Over $100,000 of Georgia revenue or 200 or more separate retail sales in the previous or current calendar year. Either test triggers registration.

Not through sales tax. A one-time Title Ad Valorem Tax of 7% of the vehicle’s fair market value applies at titling, replacing both sales tax and the old annual ad valorem tax.

Verification

Sources & methodology

  1. GA DOR – Sales Tax Rates General
  2. GA DOR – Rate Chart Jul–Sep 2026 (PDF)
  3. Ga. Comp. R. & Regs. – 560-12-2-.104 Food
  4. GA DOR – Do I Need to Collect Sales Tax?
  5. OCGA – 48-8-30 Imposition
  6. GA DOR – Digital Products Rule (PDF)
  7. GA DOR – MVD-2023-02 TAVT (PDF)
  8. GA DOR – Register a New Business
  9. GA DOR – File & Pay Sales Tax
  10. OCGA – 48-8-2 Definitions
  11. GA DOR – Sales Tax Exemptions List (PDF)
  12. OCGA – 48-8-66 Penalties
  13. Ga. Comp. R. & Regs. – 560-12-1-.22 Filing
  14. GA DOR – Nontaxable Sales
Methodology: Every figure is checked against the Georgia Department of Revenue or the Official Code of Georgia Annotated directly, never copied from a third-party guide. DOR republishes the combined rate chart quarterly, so this page is reviewed each quarter.
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