Georgia's statewide sales tax is 4 percent
Georgia charges a 4 percent state sales tax on most retail purchases. However, the total tax you pay at checkout is almost always higher because counties and cities add their own local sales taxes on top of the state rate. Your final tax rate depends on where you shop, not where you live.
The combined rate ranges from 4 percent (in a few counties with no local tax) to 10.5 percent in some city limits. Most shoppers in Georgia pay between 7 and 9 percent total. The only way to know your exact rate is to check what county and city you are buying in, since rates change by location.
Key Takeaways
- Georgia's state sales tax is 4 percent, but your total tax includes county and city taxes added on top.
- Combined sales tax rates in Georgia range from 4 percent to 10.5 percent depending on your location.
- The tax is calculated on the purchase price at the register, and you pay it when you buy most goods and some services.
- Groceries, prescription medications, and some medical equipment are exempt from Georgia sales tax.
- You can find your exact local rate by entering your address into the Georgia Department of Revenue tax rate lookup tool.
How local taxes stack on top of the state rate
Georgia allows counties to add a local sales tax, and cities within those counties can add their own tax on top of that. A purchase in Atlanta, for example, is taxed at 4 percent (state) + 2.25 percent (Fulton County) + 3.65 percent (City of Atlanta) = 9.9 percent total. A purchase in a different county or city will have a completely different total.
Some counties have no local sales tax at all, which means you pay only the 4 percent state rate. Other counties have local rates as high as 3 percent, and some cities add up to 4 percent more. The Georgia Department of Revenue publishes a complete tax rate table by county and city, updated regularly as rates change.
When you shop online or by mail, the tax rate that applies is the rate where the item is being delivered, not where you live or where the seller is located. If you order something to be shipped to an address in Savannah, you pay Savannah's combined rate, even if you live elsewhere.
What items are taxed and what are exempt
Sales tax applies to most tangible goods — clothing, electronics, furniture, household items, and similar products. It also applies to some services, including repairs, alterations, and installation labor. However, Georgia exempts certain categories from sales tax entirely.
Groceries and food are exempt when purchased for home consumption. This includes bread, milk, vegetables, meat, and canned goods. Restaurant meals and prepared foods are taxed. Prescription medications are exempt, but over-the-counter drugs and vitamins are taxed. Medical equipment like wheelchairs, hearing aids, and prosthetics are exempt when prescribed by a doctor.
Other exempt items include newspapers, magazines, and certain educational materials. Clothing is taxed in Georgia, unlike some other states. If you are unsure whether a specific item is taxed, the Georgia Department of Revenue website lists exemptions by category, or you can ask the retailer before checkout.
Finding your exact sales tax rate by location
The Georgia Department of Revenue maintains an online tax rate lookup tool where you enter a street address and it returns the combined state, county, and city rate for that location. This is the most accurate way to find your rate because it accounts for city boundaries, which do not always follow county lines.
You can also call your county tax assessor's office or city tax department directly. They can tell you the current rate and explain any recent changes. Rates do change — counties and cities adjust their local rates periodically — so if you last checked a year or more ago, it is worth verifying again.
If you are a business owner or handle sales for a company, the Georgia Department of Revenue also provides detailed rate tables by county and city for record-keeping and compliance purposes.
How sales tax is calculated at checkout
The sales tax is calculated on the subtotal of your purchase before any discounts or coupons are applied in most cases. If an item costs $100 and you are in a location with a 7 percent combined rate, the tax is $7, for a total of $107. If you have a coupon that reduces the price to $90, the tax is calculated on $90, not $100.
Some retailers round the final total to the nearest cent. If your tax calculates to $7.004, it rounds down to $7.00. If it calculates to $7.005, it rounds up to $7.01. This rounding is standard and legal in Georgia.
Tax is not charged on tax. If you buy multiple items, each item's tax is calculated separately and then added together, so the final total reflects the correct combined rate.
Frequently Asked Questions
Does Georgia tax clothing and shoes?
Yes. Georgia taxes clothing and footwear at the same rate as other retail goods. Unlike some states, there is no clothing exemption. You pay the combined state and local sales tax on all apparel purchases.
Is sales tax charged on online purchases shipped to Georgia?
Yes, most online retailers now charge sales tax on orders shipped to Georgia addresses. The tax rate applied is the combined rate for the delivery address. Some very small sellers may not charge tax, but major retailers do.
What is the sales tax on a car purchase in Georgia?
Vehicle sales are taxed differently than retail goods. Georgia charges sales tax on the purchase price of a car, but the rate and rules are set by the state and do not include local add-ons the way retail sales do. You pay this tax when you register the vehicle with the Department of Motor Vehicles, not at the dealership.
Can I get a refund if I paid sales tax by mistake?
If you paid tax on an exempt item like a prescription medication, you can request a refund from the retailer. Keep your receipt and contact their customer service. For larger amounts, you may need to file a claim with the Georgia Department of Revenue, which requires documentation of the purchase and proof of exemption.
Do I pay sales tax if I buy something out of state and bring it to Georgia?
No. Sales tax is paid where the purchase occurs. If you buy something in another state and bring it to Georgia, you do not owe Georgia sales tax on it. However, if you order something from out of state to be delivered to a Georgia address, you pay Georgia's rate on delivery.