- Sample Georgia rates from the October 2026 chart
- Atlanta's extra 1%
- What Georgia taxes
- Do you need to register?
- When returns are due
- How to read the Georgia rate chart
- Georgia use tax and the six-month rule
- Service providers who sell goods
- Common Georgia sales tax mistakes
- My verdict
- Frequently asked questions
Georgia sales tax is 4% at state level, and counties add local taxes on top, so most of the state pays a combined 7% to 9%. Inside the City of Atlanta the rate is 8.9%. Delivery charges on taxable goods are taxed too.
Georgia's local taxes have names like LOST, SPLOST and TSPLOST, and the combination changes county by county. This guide uses the Georgia Department of Revenue's rate chart effective October 1, 2026 and its sales and use tax pages.
Sample Georgia rates from the October 2026 chart
| Jurisdiction | Combined rate (effective October 1, 2026) |
|---|---|
| Fulton County (Atlanta) | 8.9% |
| DeKalb County (Atlanta) | 8.9% |
| Fulton County outside Atlanta, Hapeville, College Park and East Point | 7.75% |
| Hapeville, College Park and East Point | 8.75% |
| DeKalb County outside Atlanta | 8% |
| Chatham County | 7% |
| Gwinnett County | 6% |
| Cobb County | 6% |
| Richmond County | 9% |
| Muscogee County | 9% |
The 4% state rate is built into every figure on the chart except two Fulton districts, Central Yards and South Downtown, which show 3.9%. The chart codes each local layer, for example M for MARTA, L for LOST, S for SPLOST and T for TSPLOST, so you can see why one county's total differs from the next.
Atlanta's extra 1%
Inside the City of Atlanta there's a 1% Municipal Option Sales Tax, called MOST. It applies to retail sales of goods delivered to customers within the city limits and to taxable services performed there. It doesn't apply to motor vehicles. The Department offers a locator map to check whether an address is inside the city.
What Georgia taxes
Georgia taxes the retail sales price of tangible personal property and certain services. Most services are exempt, but accommodations, in-state transport of people such as taxis, and admissions are taxed. The detail people miss is delivery. The Department's example: a $20 shirt with a $5 delivery charge is taxed on $25, because delivery needed to complete a taxable sale is part of the sales price.
Do you need to register?
The Department's own checklist starts with one question: are your customers in Georgia? If you're located in the state and sell taxable goods, you register. If you're outside Georgia, you register when you had more than 200 separate sales into the state or at least $100,000 in Georgia sales in the last calendar year. Contractors are a separate case: the Department says all contractors must register for a sales and use tax number, called an STN, through the Georgia Tax Center. The exception is when every sale you make goes through an online selling platform that collects the tax for you.
When returns are due
Georgia returns are generally due on the 20th of the month after the period. When the 20th falls on a weekend, the date moves, so January 2027's monthly return is due on February 22, 2027. The Department publishes the full due date list each year.
| Period | Return and payment due |
|---|---|
| January 2027 (monthly) | February 22, 2027 |
| March 2027 or first quarter 2027 | April 20, 2027 |
| June 2027 or second quarter 2027 | July 20, 2027 |
How to read the Georgia rate chart
| Code on the chart | Local tax it stands for |
|---|---|
| M | MARTA |
| L | LOST |
| E | Educational |
| S | SPLOST |
| T | TSPLOST |
| H | HOST |
| O | Other, such as MOST, a second LOST or a coliseum tax |
Each county's row shows its combined rate followed by the codes that make it up, which helps when a customer asks why their county charges more than the next one.
Georgia use tax and the six-month rule
Use tax applies to non-exempt goods bought at retail outside Georgia and first used, stored or distributed in the state. The Department explains a detail most guides skip. If you used the item outside Georgia for six months or less before bringing it in, use tax is charged on the purchase price at the state and local rate. If you used it for longer than six months, it's charged on the purchase price or the fair market value, whichever is less. The local rate is generally the one for the county where you receive the goods.
Moving house is treated differently. Property brought in because you changed where you live is generally exempt, unless it's brought in for use in a trade, business or profession.
Service providers who sell goods
If your main business is a service Georgia doesn't tax but you also sell physical goods, you still collect sales tax on those goods. And as an end user, you owe sales or use tax on the goods you use to provide the service.
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Common Georgia sales tax mistakes
- Charging 4% and forgetting the county layer.
- Leaving delivery charges out of the taxable amount.
- Missing Atlanta's MOST on deliveries inside the city limits.
- Using last quarter's chart. The Department issues a new general rate chart every quarter.
- Assuming all services are exempt when admissions and accommodations are taxed.
Hiring in the state? My Georgia minimum wage page explains why the federal rate applies there. Buying stock to resell? Use a resale certificate.
My verdict
Georgia's 4% is only the starting point. Download the current quarter's rate chart, charge by the delivery address, tax delivery charges along with the goods, and add Atlanta's MOST inside the city. If you sell into Georgia from elsewhere, watch the 200-sale and $100,000 lines.
Texas also builds its rate from a state layer plus local add-ons with a combined cap, and our Texas sales tax guide shows how.
Frequently asked questions
What is the sales tax rate in Georgia?
The state rate is 4% as of October 2026. County taxes are added, so most combined rates on the Department of Revenue's chart are between 7% and 9%.
What is the sales tax in Atlanta?
The combined rate inside the City of Atlanta is 8.9% on the October 2026 chart for both the Fulton and DeKalb parts of the city, including the 1% MOST.
Are delivery charges taxable in Georgia?
Yes, when they're part of a taxable sale. A $20 item with a $5 delivery charge is taxed on $25.
When do out-of-state sellers have to collect Georgia sales tax?
When they had more than 200 separate sales into Georgia or at least $100,000 in Georgia sales in the last calendar year, unless all their sales go through a platform that collects the tax.
When is Georgia sales tax due?
Generally on the 20th of the month after the period, moved to the next business day when the 20th falls on a weekend. January 2027's return is due February 22, 2027.
