Georgia's statewide sales tax is 4 percent
Georgia charges a 4 percent sales tax on most goods and services you buy. This is the base rate that applies everywhere in the state. However, your total sales tax at checkout is usually higher because counties and cities add their own local taxes on top of the state rate.
The final tax you pay depends on where you shop. A purchase in Atlanta will have a different total tax than the same purchase in a rural county because local governments stack their own percentages onto Georgia's 4 percent. Your receipt shows the combined rate, but understanding how much comes from the state versus your locality helps you see where the money goes.
Key Takeaways
- Georgia's state sales tax is 4 percent, but your total tax at checkout includes county and city additions that range from 1 to 4 percent more.
- The combined rate you actually pay ranges from 5 percent to 8 percent depending on which county and city you are in.
- Food bought at grocery stores is taxed at 4 percent in Georgia, but prepared food and restaurant meals are taxed at the full local rate.
- Some items like prescription medications and medical equipment are exempt from sales tax entirely.
How local taxes add to the state rate
Georgia allows counties to add up to 3 percent in local sales tax, and cities can add up to 2 percent more. Not every county uses the maximum, and not every city within a county charges the same rate. This means the total you pay varies by location.
For example, Fulton County (which includes Atlanta) has a combined state and local rate of 8.9 percent. DeKalb County is 8.5 percent. Some rural counties have rates as low as 5 percent. When you shop online and the seller knows your delivery address, they calculate the tax for that specific location. When you shop in person, the register rings up the tax for that store's location.
What is and is not taxed in Georgia
Most items you buy are subject to sales tax, but Georgia has specific rules about what counts. Groceries—items you buy to cook at home like bread, milk, vegetables, and meat—are taxed at the state rate of 4 percent only, with no local additions. This is a significant break compared to restaurant meals.
Restaurant food, takeout, and prepared foods are taxed at your full local rate (state plus county plus city). Prescription medications are exempt from sales tax. Over-the-counter medications like cold medicine and pain relievers are taxed. Medical equipment prescribed by a doctor, like wheelchairs or diabetic supplies, is exempt. Clothing is taxed. Services like haircuts, repairs, and labor are generally taxed, though the rules vary by service type.
Sales tax rates by major Georgia counties
| County | Combined Sales Tax Rate |
|---|---|
| Fulton (Atlanta) | 8.9% |
| DeKalb | 8.5% |
| Gwinnett | 7.5% |
| Cobb | 8.1% |
| Clayton | 8.5% |
| Chatham (Savannah) | 7% |
| Muscogee (Columbus) | 8% |
| Bibb (Macon) | 8% |
Rates within each county can vary slightly by city. Some cities add their own percentage on top of the county rate. Check your specific city's rate if you need the exact number for your location, since a city in one county may have a different total than a city in another.
These rates are current but can change when local governments pass new tax measures. The table shows the most populated counties in Georgia, but every county in the state has its own combined rate based on what the county and its cities have chosen to add to the state's 4 percent.
How to find the exact tax rate for your location
The Georgia Department of Revenue maintains a sales tax rate lookup tool on its website where you can enter your address and see the exact combined rate for that location. This is the most reliable way to know the precise percentage you will pay.
You can also call your county tax assessor's office or city clerk's office and ask for the current combined sales tax rate. Rates can change when local governments pass new tax measures, so if you are planning a large purchase or comparing costs across locations, checking the official source takes seconds and gives you the right number.
Special sales tax situations in Georgia
Georgia offers a sales tax holiday for school supplies and clothing in early August each year. During this period, items like notebooks, pens, backpacks, and clothing under a certain price point are sold without sales tax. The exact dates and price limits change yearly, so check the Georgia Department of Revenue website before the holiday to see what qualifies.
Online purchases from out-of-state sellers now require sales tax in Georgia if the seller has a physical presence in the state or meets certain sales thresholds. This means you pay Georgia sales tax on most online orders, even if the company is based elsewhere. The tax is calculated based on your delivery address.
Frequently Asked Questions
Do I pay sales tax on groceries in Georgia?
Yes, but at a reduced rate. Groceries you buy to cook at home are taxed at Georgia's state rate of 4 percent only, with no local county or city tax added. Restaurant meals and prepared foods are taxed at the full combined rate.
What is the highest sales tax rate in Georgia?
The highest combined rate is 8.9 percent in Fulton County. Some cities within other counties may have slightly higher totals depending on their local additions, so rates can vary even within the same county.
Are clothes and shoes taxed in Georgia?
Yes, clothing and shoes are subject to the full sales tax rate in your location. During Georgia's annual school supply tax holiday in August, some clothing items under a set price limit are exempt, but this is temporary and only during that specific period.
Do I have to pay sales tax on online orders shipped to Georgia?
Yes, most online retailers now charge Georgia sales tax on orders shipped to addresses in the state. The tax is based on your delivery address and calculated at checkout. A few small sellers may not charge it, but major retailers do.
Is prescription medication taxed in Georgia?
No, prescription medications are exempt from sales tax. Over-the-counter medications like aspirin or cold medicine are taxed at your full local rate.