Georgia has one statewide sales tax rate and a patchwork of local add-ons. The state rate is the same everywhere; the local part is set county by county (and by city in Atlanta), which is why two Georgia stores can charge different rates on the same item.
This guide explains the 4% state rate, how the local taxes stack on top, what the Department of Revenue says is taxable and exempt (including groceries), how use tax works for out-of-state and online purchases, and where to look up the rate for your location. It uses the Department's own pages read on 2 November 2026.
The Department of Revenue's October 1, 2026 rate chart (valid through December 31, 2026) states that the 4% state rate is included in every jurisdiction, with local taxes added by county. It lists Muscogee County at 9% (the state 4% plus five local taxes of 1% each) and Ware County at 8% (4% plus four local taxes of 1% each). The older worded examples on the Department's Tax Rates page give Muscogee as 8% and Ware as 9%; that text is dated (it cites October 1, 2018 for Ware) and no longer matches the current chart, so use the chart.
The local taxes are the ones you may see called LOST, SPLOST, ESPLOST, MARTA or TSPLOST. Which of them apply differs by jurisdiction, and the Department says its rate charts are updated each quarter. This page therefore does not print a full rate table; use the Department's current chart for your county. As at 2 November 2026 the Department's upcoming-changes page listed no 2027 rate changes (not found as of that date).
Which rate applies: in most instances the tax is due at the rate of the county where the customer takes delivery. If delivery is in the City of Atlanta, a city sales tax generally applies in addition to the state and county taxes. A dealer must collect at the rate of the jurisdiction where the product is delivered even if the dealer has no presence there.
The Department says Georgia imposes tax on the retail sales price of tangible personal property and certain services. Most services are exempt, but accommodations, in-state transportation of individuals, admissions, and charges for games and amusement activities are taxed. Delivery charges that are part of a taxable sale are taxed too: the Department's example is a $20 shirt with $5 delivery, taxed on $25 (at an 8% combined rate that is $2.00 of tax, our arithmetic).
| Item | State 4% | Local taxes |
|---|---|---|
| Most tangible goods | Taxed | Taxed |
| Food and food ingredients for home (off-premises) consumption | Exempt | Taxed (except the SPLOST tied to an EHOST) |
| Prepared food, alcohol, tobacco, dietary supplements, over-the-counter drugs | Taxed | Taxed |
| Prescription drugs | Exempt (item 47 of the Department's exemption list) | Check the list |
| Most services | Exempt | Generally follows the state treatment (check the Department) |
| Accommodations, in-state passenger transportation, admissions, games and amusements | Taxed | Generally follows the state treatment (check the Department) |
The exemption list we used is the Department's list of exemptions under O.C.G.A. 48-8-3, dated July 1, 2023, so confirm any exemption against the Department's current list before relying on it. We did not find a permanent sales tax holiday in the Department's pages; the sales tax holidays on that list (items 75 and 82) are one-off events from 2016.
Georgia exempts food and food ingredients sold for off-premises consumption by an individual consumer from the 4% state tax. The Department's exemption list adds that these sales are subject to all local sales and use taxes, except the SPLOST imposed in connection with an EHOST, so a few jurisdictions differ. The exemption does not apply to prepared food, drugs, alcoholic beverages, dietary supplements, tobacco, over-the-counter drugs, or items ingested mainly for medical or hygiene purposes, and it does not apply to food bought for use in a business.
| Our illustration | Combined rate (Oct 2026 DOR chart) | Local taxes only | Tax on $100 of groceries | Tax on $100 of other taxable goods |
|---|---|---|---|---|
| Muscogee County | 9% | 5% | $5.00 | $9.00 |
| Ware County | 8% | 4% | $4.00 | $8.00 |
The table is our arithmetic on the combined rates in the Department's October 1, 2026 chart (combined rate minus the 4% state rate), and it assumes every local tax applies to food; where the EHOST SPLOST exception applies the tax would be lower. It is an illustration, not a rate for any particular store.
Use tax is tax imposed on non-exempt items brought into Georgia. If the item was used for six months or less outside Georgia before its first use here, use tax is due on the purchase price at the state and local rate. Your liability is reduced by like taxes already paid to another state. The Department's example: someone buys a bicycle online, the seller does not charge sales tax, and the bicycle is delivered in Georgia, so use tax is owed. Sales and use tax can be filed and paid online through the Georgia Tax Center.
The Department publishes quarterly rate charts on its Sales Tax Rates page. Because they change each quarter, check the chart for the quarter of your purchase. Vehicles are covered separately; see our Georgia vehicle title ad valorem tax guide.
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