Georgia sales tax rate changes

Tracking state and local sales tax rate changes in Georgia


Georgia sales tax changes effective July 1, 2019

The local tax rates listed below are in addition to the state sales and use tax rate of 4%.

County Old Tax Rate Rate Change New Tax Rate
Dougherty 7.00% +1.00% 8.00%
Elbert 7.00% +1.00% 8.00%
Lumpkin 7.00% +1.00% 8.00%
Morgan 7.00% +1.00% 8.00%
Upson 7.00% +1.00% 8.00%
Whitfield 7.00% -1.00% 6.00%
Worth 7.00% +1.00% 8.00%

See the Georgia Department of Revenue for additional details.

Georgia Sales Tax Rate Guide

Sales tax guide for Georgia businesses

Our free, online guide covers all aspects of managing Georgia sales tax compliance. Topics include:

  • Business registration
  • Collecting sales tax
  • Filing sales tax returns
  • State nexus obligations
  • And more!

Visit the guide

Georgia sales tax changes archive

Numerous local sales and use tax rate changes will take effect in Georgia at the start of the fourth quarter of 2018. Local sales taxes are in addition to the 4 percent state rate.

As of October 1, 2018, the local rate will jump by 1 percent in the following counties, bringing the combined state and local rate to 8 percent:

County Old Tax Rate Rate Change New Tax Rate
Atkinson 7.00% +1.00% 8.00%
Bacon 7.00% +1.00% 8.00%
Banks 7.00% +1.00% 8.00%
Ben Hill 7.00% +1.00% 8.00%
Berrien 7.00% +1.00% 8.00%
Brantley 7.00% +1.00% 8.00%
Brooks 7.00% +1.00% 8.00%
Bryan 7.00% +1.00% 8.00%
Bulloch 7.00% +1.00% 8.00%
Charlton 7.00% +1.00% 8.00%
Clinch 7.00% +1.00% 8.00%
Coffee 7.00% +1.00% 8.00%
Cook 7.00% +1.00% 8.00%
Early 7.00% +1.00% 8.00%
Echols 7.00% +1.00% 8.00%
Irwin 7.00% +1.00% 8.00%
Lanier 7.00% +1.00% 8.00%
Lowndes 7.00% +1.00% 8.00%
Pierce 7.00% +1.00% 8.00%
Seminole 7.00% +1.00% 8.00%
Tift 7.00% +1.00% 8.00%
Turner 7.00% +1.00% 8.00%
Ware 8.00% +1.00% 9.00%

Beginning April 1, 2018, numerous local sales and use tax rate changes will take effect in Georgia.

The combined sales and use tax rate will increase from 7% to 8% in the following counties:

  • Clarke County
  • Colquitt County
  • Decatur County
  • Haralson County
  • Putnam County
  • Walker County
  • Ware County

The rate in Fulton County, which includes sections of Atlanta, will also change. In portion of Fulton County that’s inside Atlanta city limits, the combined rate will be 8.9% on April 1. In the portion of Fulton County outside Atlanta city limits, the rate will be 7.75%.

DeKalb County

DeKalb County voters decided to suspend the existing Homestead Option Sales Tax (HOST) as of April 1. In its place, an Equalized Homestead Option Sales Tax (EHOST) will be levied countywide, including in the City of Atlanta.

A new Special Purpose Local Option Sales Tax (SPLOST) will be levied only in the parts of DeKalb County that are located outside of Atlanta.

Due to these changes, the sales tax rate in DeKalb County inside the City of Atlanta will be 8.9% and be comprised of the following:

  • Atlanta MARTA (Metropolitan Atlanta Rapid Transit Authority), 0.5%
  • Atlanta TSPLOST (Transportation Special Purpose Local Option Sales Tax), 0.4%
  • EHOST, 1%
  • ESPLOST (Education Special Purpose Local Option Sales Tax), 1%
  • MARTA (Metropolitan Atlanta Rapid Transit Authority), 1%
  • MOST (Municipal Option Sales Tax), 1%
  • State sales tax, 4%

The rate in the rest of DeKalb County will be 8% and be comprised of the following:

  • EHOST, 1%
  • ESPLOST, 1%
  • MARTA, 1%
  • SPLOST, 1%
  • State sales tax, 4%

Food in Dekalb County

Sales of food and food ingredients are exempt from state sales and use tax in Georgia but are generally subject to all local sales and use taxes. Currently, the tax on food and food ingredients is 4.9% in Atlanta and 3% in the rest of DeKalb County.

However, food and food ingredients will be exempt from the new SPLOST that takes effect April 1 in DeKalb County outside the City of Atlanta. As a result, the tax rate on food and food ingredients throughout DeKalb County (including Atlanta) won’t change. Additional information is available from the Georgia Department of Revenue.


Two local sales and use tax rate changes are set to take effect in Georgia on April 1, 2017.

Due to the imposition of a 0.5 percent Metropolitan Atlanta Rapid Transit Authority (MARTA) tax, the combined sales and use tax rate in the City of Atlanta will increase from 8 percent to 8.5 percent on March 1, 2017. Atlanta’s rate will increase again on April 1, when the voter-approved Atlanta TSPLOST (Transportation Special Purpose Local Option Sales Tax) levy of 0.4 percent takes effect. As of April 1, therefore, Atlanta’s combined rate will be 8.9 percent.

A new local tax will also take effect in Fulton County on April 1, but only outside the City of Atlanta. The combined rate in Fulton County is currently 7 percent. Beginning April 1, when the Fulton County TSPLOST takes effect, the rate will be 7.75 percent. Additional information.


Several local sales tax rate changes are set to take effect in Georgia on October 1, 2016:

  • The rate in Hancock County will increase from 7% to 8%
  • The rate in Pulaski County will decrease from 7% to 6%

Several tax rate changes tax effect in Georgia on July 1, 2016.

Sales tax

The rate in Randolph County decreases from 8% to 7%.

Fuel taxes

Prepaid sales tax on all motor fuel sold in the State of Georgia must be remitted by all licensed motor fuel distributors (suppliers and wholesalers). The tax is due at the same time as the state excise tax. For the period July 1 – December 31, 2016, prepaid sales tax rates are based on the following average retail sales prices:

  • Gasoline: $1.813 per gallon
  • Diesel (clear/dyed): $1.836 per gallon
  • Aviation gasoline: $3.00 per gallon
  • Liquid petroleum gas (LPG): $1.954 per gallon
  • Special fuel, including compressed natural gas (CNG): $1.750 per gallon

State excise tax must be collected by licensed distributors on all sales of motor fuel to any purchaser not licensed as a Georgia distributor. Rates in effect since July 2015 remain in effect through December 31, 2016. They are:

  • Gasoline: $0.26 per gallon
  • Diesel (clear/dyed): $0.29 per gallon
  • Aviation gasoline: $0.01 per gallon
  • Liquid petroleum gas (LPG): $0.26 per gallon
  • Special fuel, including compressed natural gas (CNG): $0.26 per gallon

Something to look forward to

Beginning January 1, 2017, there will be a new preliminary excise tax rate. For details, please click on the above “state excise tax” link.


Local sales and use tax rate changes are scheduled to take effect in Georgia on April 1, 2016.

County rate changes

  • Douglas County will discontinue a 1% special purpose tax. The new rate will be 6%.
  • Spalding County will add a 1% special purpose tax. The new rate will be 7%.

Additional information is available at the Georgia Department of Revenue.


Sales and use tax in Hancock County, Georgia, will decrease effective January 1, 2016, thanks to the expiration of a 1% educational local option tax. The new combined state and local rate is 7%.


Local sales tax rates in two Georgia counties will increase, effective July 1, 2015.

Muscogee County will impose a 1% special purpose tax, raising its combined rate to 8%.

Whitfield County will also impose a 1% special purpose tax, increasing its combined rate from 6% to 7%. Additional information.


Numerous local sales tax rate changes will take effect in Georgia on April 1, 2015.

The following counties (listed with new rates) will impose a 1% sales tax for education:

  • Baker County, 7%
  • Brooks County, 7%
  • Clinch County, 7%

The following counties (listed with new rates) will impose a 1% special purpose sales tax:

  • Chattahoochee County, 8%
  • Habersham County, 7%
  • Seminole County, 7%
  • Twiggs County, 7%

Finally, the 1% special purpose sales tax in Liberty County will expire, reducing the combined rate to 6%. Georgia Department of Revenue website.


Last updated 5.12.15: House Bill 213 (Act 62) extends the 1% MARTA sales tax an additional decade, to June 30, 2057. On that date, the tax will drop to 0.5%. See the text of the measure for additional details.

The people of Clayton County, Georgia, voted last fall to bring back public transportation, something they haven’t had since 2010. To get it, sales tax in Clayton County will increase by 1%, for a new rate of 8%.

The additional one-cent Metropolitan Atlanta Rapid Transit (MARTA) sales tax takes effect on March 1, 2015 and will remain in place for thirty years. Limited bus service is scheduled to begin by the end of March, and complete bus service should be in place by July 2016. Rail service will most likely be implemented at a later date.

The new 1% MARTA sales tax is expected to generate $46 million for transit in the first year.

Sales and Use Tax Rates for Energy Sold to Manufacturers

The sales and use tax rate for energy sold to manufacturers in Clayton County also increased, effective March 1, 2015. The new rate is 2.75% (up from 2.5%).


Numerous local sales tax rate changes will take effect in Georgia on January 1, 2015.

Rates in the following counties (listed with new rates) are all dropping by 1%:

  • Brooks County:  6%
  • Chattahoochee County: 7%
  • Clinch County: 6%
  • Muscogee County: 7%
  • Seminole County: 6%
  • Spalding County: 6%

Twiggs County has the only rate increase. Due to the adoption of a 1% education tax, the rate will jump to 6%.


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