On this page, find information and forms related to sales and use taxes.
Georgia sales and use tax generally applies to all tangible goods sold. You can file and pay sales and use tax online using the Georgia Tax Center.
Register for a Sales & Use Tax CertificateWho is required to obtain a sales and use tax registration certificate in Georgia?
Information related to sales and use tax in the state of Georgia.
Common questions are answered regarding what is subject to sales and use tax.
Rates including general, energy sold to manufacturers, miscellaneous, jet fuel, prepaid local tax, carrier locomotive fuel, historical, and upcoming quarterly rate changes.
Sales tax numbers may be verified using the Sales Tax ID Verification Tool available through the Georgia Tax Center.
Information on exemptions to nonprofit organizations on purchases and sales.
Prepaid local tax is sales tax on on-road motor fuel paid at the wholesale level.
Applies to completing a sales and use tax return (ST-3) on GTC for sales that occur on or after April 1, 2018.
Information on the four different TSPLOST (short for Transportation Special Purpose Local Option Sales Tax) in various Georgia jurisdictions.
Generally applies to all retail sales of tangible personal property delivered to customers and retail sales of taxable services performed within the city limits of Atlanta.
Georgia Sales and Use Tax Exemptions O.C.G.A. § 48-8-3.
Prices and rates for calculating prepaid local tax on motor fuel and state excise tax on motor fuel.