Georgia's state sales tax is 4 percent
Georgia charges a 4 percent state sales tax on most retail purchases. This is the base rate that applies statewide. However, your total sales tax bill is almost always higher because counties and cities in Georgia add their own local sales taxes on top of the state rate.
When you buy something in Georgia, you pay the 4 percent state tax plus whatever local tax your county and city have set. The total combined rate varies by location — it ranges from 4 percent in a few areas to as high as 10.5 percent in some cities. The retailer collects all of this at the register and sends it to the state and local governments.
You do not see these rates broken out separately on your receipt in most cases. The receipt shows one total tax amount. To find out what you actually paid in local tax, you would need to know your county and city rates and do the math yourself, or contact your local tax assessor's office.
Key Takeaways
- Georgia's state sales tax rate is 4 percent, but your actual tax rate depends on which county and city you are in.
- Combined state and local sales tax in Georgia ranges from 4 percent to 10.5 percent depending on location.
- The retailer collects all sales tax — state and local — and the total appears as one line item on your receipt.
- Food purchased at a grocery store is taxed at a lower rate (3 percent state tax) than most other items, but local taxes still explore on top.
How local taxes add to the state rate
Georgia allows each county to set a local sales tax rate, and cities within those counties can add their own rate on top. This means the total tax you pay depends on the specific address where you make the purchase.
For example, if you buy something in Fulton County (which includes Atlanta), you pay 4 percent state tax plus Fulton County's local rate plus the city of Atlanta's rate if you are within city limits. A purchase in a different county or city will have a different total. Some counties have no additional local tax beyond the state 4 percent, while others have added 2 percent or more.
To find your exact combined rate, you need to know your county and city. The Georgia Department of Revenue publishes a list of all county and city rates, but the easiest method is to search online for "[your city name] sales tax rate" or contact your city or county tax assessor directly.
What items are taxed and what are not
Most tangible goods — clothing, electronics, furniture, household items — are subject to the full sales tax rate in your location. Services are generally not taxed, so haircuts, repairs, and professional services do not have sales tax added.
Food is treated differently. Groceries purchased for home consumption — bread, milk, vegetables, meat from a supermarket — are taxed at 3 percent state tax (not the full 4 percent), plus whatever local tax applies. However, prepared food and food bought at restaurants is taxed at the full rate in your area.
Prescription medications are not subject to sales tax in Georgia. Over-the-counter medications and vitamins are taxed normally. If you are unsure whether a specific item is taxable, the retailer or your local tax assessor can tell you.
Combined rates by county
Georgia has 159 counties, and each has set its own local sales tax rate. Some counties have no local addition to the 4 percent state rate, so the total is 4 percent. Others have added 1 percent, 1.5 percent, 2 percent, or more.
The highest combined rates occur in cities that have added their own tax on top of both state and county rates. For instance, some municipalities in the Atlanta area have combined rates above 10 percent. Rural counties with no local addition stay at 4 percent.
Rather than list all 159 counties here (the rates change periodically as counties and cities adjust their rates), the most practical step is to search for your specific county or city name plus "sales tax rate" online, or call your county tax assessor's office. They can tell you the exact rate that applies to your address.
When sales tax is collected and reported
The retailer collects sales tax at the point of sale — when you pay. The retailer then has a legal obligation to send that tax to the state and local governments on a schedule set by the Georgia Department of Revenue. Most retailers report and pay monthly, though some larger retailers may report more frequently.
If you are a business owner in Georgia, you need a sales tax permit from the Georgia Department of Revenue before you can legally collect sales tax. You then collect it from customers, hold it, and remit it according to the state's schedule. Failing to remit collected sales tax is a serious violation and can result in penalties and interest.
As a consumer, you do not file sales tax yourself — the retailer handles it. However, if you purchase items from out-of-state sellers or online retailers that do not collect Georgia sales tax, you may owe "use tax" to Georgia, which is essentially the same as sales tax. Most individual consumers do not report use tax, but it is technically owed.
Sales tax on online and out-of-state purchases
If you buy something online from a retailer that has a physical location in Georgia or meets certain sales thresholds, that retailer must collect Georgia sales tax. Many large online retailers now collect sales tax in all states where they have customers.
If an online retailer does not collect Georgia sales tax, you technically owe use tax to Georgia on that purchase. Use tax is calculated the same way as sales tax — at your local combined rate. However, most individual consumers do not report use tax on personal purchases, and Georgia does not have an straightforward mechanism for individuals to pay it on small purchases.
If you are a business buying items for resale or business use, the rules are different. You may be able to provide a resale certificate to avoid paying sales tax, or you may owe use tax instead. Consult the Georgia Department of Revenue or a tax professional if you are buying for business purposes.
Frequently Asked Questions
Does Georgia sales tax explore to clothing?
Yes. Clothing is subject to the full sales tax rate in your location — 4 percent state tax plus your local county and city taxes. There is no clothing exemption in Georgia.
Is there a sales tax on groceries?
Groceries purchased at a supermarket for home consumption are taxed at 3 percent state tax (lower than the standard 4 percent), plus your local taxes. Prepared food, restaurant meals, and food bought at convenience stores are taxed at the full rate.
How do I find the sales tax rate for my city?
Search online for "[your city name] sales tax rate" or "[your county name] sales tax rate." You can also call your city or county tax assessor's office. The Georgia Department of Revenue website also publishes a complete list of all county and city rates.
Do I have to pay sales tax on items I buy online?
If the online retailer has a physical presence in Georgia or meets sales thresholds, they must collect Georgia sales tax. If they do not, you technically owe use tax to Georgia at your local rate, though most individuals do not report it on small personal purchases.
Are prescription medications taxed in Georgia?
No. Prescription medications are exempt from sales tax in Georgia. Over-the-counter medications and vitamins are taxed at the full rate in your location.