The Georgia state sales tax rate is 4.0% in 2026. When county and city taxes are added, the combined rate ranges from 4.0% in areas with no local additions up to 8.9% in the highest-taxed jurisdictions. The most populated areas of Georgia — including Fulton County — have a combined rate of 8.9%.
Georgia exempts unprepared groceries at the state level, though some counties may still apply a local tax on food. The state’s SPLOST (Special Purpose Local Option Sales Tax) system allows counties to fund specific projects.
💡 Quick Reference: $100 purchase in Georgia at the average combined rate costs approximately $106.45 after tax. Use the calculator above to find the exact amount for any county or city in Georgia.
Groceries in Georgia are exempt from Georgia state sales tax. Clothing purchases are taxable at full rate. Prescription drugs and medical devices are generally exempt from sales tax in Georgia, as they are in most US states.
Common Georgia Sales Tax Exemptions
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Prescription Medicine
Prescription drugs are fully exempt from Georgia sales tax.
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Grocery Food
Unprepared groceries are exempt from Georgia state sales tax in Georgia.
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Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
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Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in Georgia.
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Clothing
Clothing is taxable at full rate in Georgia.
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Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does Georgia Sales Tax Work?
Sales tax in Georgia is collected at the point of purchase by retailers and remitted to the Georgia Department of Revenue. The total rate you pay is the sum of the Georgia state rate (4.0%) plus any applicable county and city rates in your location.
Businesses with a physical presence in Georgia — including offices, warehouses, or employees — have sales tax nexus and must collect and remit Georgia sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in Georgia annual sales or 200+ Georgia transactions must also register and collect Georgia sales tax even without a physical presence.
📅 Georgia Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the Georgia Department of Revenue based on your sales volume. File and pay online through the Georgia state tax portal.
The Georgia state sales tax rate is 4.0% in 2026. With county and city additions, combined rates range from 4.0% to 8.9% depending on your location. The most common combined rate in populated Georgia counties is around 6.45%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in Georgia are exempt from Georgia state sales tax. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate Georgia sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Fulton County at 8.9%: $200 × 0.89 = $17.80 in sales tax, making the total $217.80. Or simply use the free Georgia sales tax calculator at the top of this page.
Yes, if you meet Georgia’s economic nexus threshold. Remote sellers must collect and remit Georgia sales tax if they have $100,000 or more in Georgia sales or 200+ separate Georgia transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in Georgia.
Most services are not subject to Georgia sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in Georgia — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the Georgia Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in Georgia is 8.9%, which occurs in areas with the maximum local tax additions on top of the 4.0% state base rate. The lowest rate is the state base rate of 4.0% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of Georgia.