Georgia Sales Tax Calculator (2026 Rates)

Current Georgia sales tax rates, city examples, economic nexus thresholds, exemptions, and FAQ.

State Rate

4.00%

Avg Combined

7.36%

Max Combined

8.90%

Nexus Threshold

$100K

Example: $100 purchase in Georgia

Tax to collect (avg)

$7.36

Total from customer

$107.36

About Georgia Sales Tax

Georgia charges a 4% state sales tax, but Local Option Sales Taxes (LOST) and Special Purpose Local Option Sales Taxes (SPLOST) add significantly more. Atlanta has one of the highest combined rates in the Southeast at 8.9%, while other cities like Savannah and Macon are at 7.0%. The statewide average combined rate is 7.39%. Georgia is an origin-based state for in-state sales. Sellers located in Georgia collect based on their business location's rate. Remote sellers shipping into Georgia collect at the destination rate. The economic nexus threshold in Georgia is $100,000 in annual gross sales OR 200 separate transactions into the state. Either condition triggers nexus. Once triggered, you must register with the Georgia Department of Revenue. Georgia taxes groceries at a reduced 4% state rate (local taxes do not apply to groceries). Prescription drugs are fully exempt. Georgia also hosts an annual back-to-school sales tax holiday, typically in early August, on clothing, footwear, school supplies, computers, and accessories.

Georgia Sales Tax by City

City	Combined Rate
Atlanta	8.90%
Savannah	7.00%
Augusta	8.00%
Columbus	8.00%
Macon	7.00%

Rates shown are combined state + local rates for representative cities. Actual rates may vary by specific address, district, or zone. Verify with the Georgia Department of Revenue.

Georgia Sales Tax Facts

Tax Structure

State rate: 4.00%
Average local rate: 3.36%
Maximum local rate: 4.90%
Avg combined rate: 7.36%
Sourcing method: Origin + LOST

Economic Nexus

Threshold: $100K
Includes transactions: No

Once you exceed this threshold in annual sales into Georgia, you must register and collect sales tax.

Georgia Sales Tax Exemptions

Groceries (subject to reduced 4% state rate)
Prescription drugs
Medical devices and equipment
Agricultural inputs and equipment
Manufacturing machinery

Georgia Sales Tax FAQ

What is the Georgia sales tax rate in 2026?

Georgia's state sales tax rate is 4%. With local option sales taxes (LOST, SPLOST), combined rates range from 6% to 9%. Atlanta has a combined rate of 8.9% — one of the highest in the Southeast. The statewide average combined rate is 7.39%.

What is the economic nexus threshold for Georgia?

Georgia's economic nexus threshold is $100,000 in annual gross sales OR 200 separate transactions into the state. Either condition triggers the requirement to register with the Georgia Department of Revenue and begin collecting sales tax.

Are groceries taxed in Georgia?

Yes, but at a reduced rate. Georgia applies a 4% state sales tax to food for home consumption, but local taxes do not apply to groceries. This means the grocery rate is a flat 4% statewide, compared to the average combined rate of 7.39% for other purchases. Prescription drugs are fully exempt.

Nearby State Sales Tax Rates

Compare All 50 States

Related Tax Tools

Data Sources & Disclaimer

Sales tax rates are based on data from the Sales Tax Institute and Avalara, effective for 2026 (updated annually). State and local sales tax rates are approximate averages. Actual rates vary by city, county, and district. Economic nexus thresholds are simplified. Always verify with the Georgia Department of Revenue or a tax professional.

What Is the Sales Tax Calculator?

The Sales Tax Calculator is a free, browser-based tool that shows current state and local sales tax rates for all 50 US states plus Washington DC. It displays the statewide base rate, average combined rate (state + local), maximum local rate, and economic nexus thresholds — the data you need to know whether you must collect sales tax in a given state. No signup, no data upload: every lookup happens in your browser.

Who Should Use This Tool?

This tool is built for e-commerce sellers, dropshippers, resellers, small business owners, marketplace sellers (Amazon, eBay, Etsy), and anyone who sells products across state lines. If you sell to customers in multiple states, you need to know each state's sales tax rate and whether you have economic nexus there.

How Does This Tool Work?

Select a state from the dropdown or click any state in the 50-state grid. The tool instantly shows: (1) Statewide base sales tax rate. (2) Average combined rate (state + average local taxes). (3) Maximum possible local rate (worst case). (4) Economic nexus threshold — the sales volume or transaction count that triggers a tax collection obligation in that state. Enter a sale amount to calculate the exact tax to collect.

How Does Sales Tax Work When Selling to California?

An online seller ships a $100 order to Los Angeles, California: • California state rate: 7.25% (highest base rate in the US) • LA combined rate: ~9.5% (state + district taxes) • Tax to collect: $100 × 9.5% = $9.50 • Total from customer: $109.50 • Economic nexus threshold: $500,000 in annual CA sales Compare: the same $100 order to Delaware, Oregon, or Montana would have $0 sales tax — those states have no sales tax.

Frequently Asked Questions

Which states have no sales tax?

Five states have no statewide sales tax: Delaware, Montana, New Hampshire, Oregon, and Alaska (Alaska has no state sales tax but allows local municipalities to levy their own, averaging 1.81%). If you sell exclusively to these states, you do not need to collect sales tax.

What is economic nexus?

Economic nexus is a legal threshold that requires a business to register for and collect sales tax in a state, even without a physical presence there. After the 2018 Supreme Court ruling in South Dakota v. Wayfair, most states set the threshold at $100,000 in annual sales or 200 transactions. Some states (CA, NY, TX) use a $500,000 threshold. Check each state's threshold in this tool.

What is the difference between state and local sales tax?

State sales tax is a base rate set by the state government. Local sales tax is an additional rate levied by counties, cities, and special districts on top of the state rate. The combined rate (state + local) is what customers actually pay. For example, Colorado's state rate is only 2.9%, but local taxes push the average combined rate to 7.65%.

How often do sales tax rates change?

State sales tax rates change infrequently, but local rates can change quarterly as new districts are created or existing rates are adjusted. We update our data annually. For the most current local rates, always verify with your state Department of Revenue or use a tax compliance service like Avalara or TaxJar.

Do marketplace facilitators handle sales tax?

In most states, marketplace facilitators (Amazon, eBay, Etsy, Walmart Marketplace) are responsible for collecting and remitting sales tax on behalf of third-party sellers. However, if you also sell through your own website or other channels, you may still need to register and collect in states where you meet the economic nexus threshold.

What is origin-based vs destination-based sales tax?

In origin-based states (like Illinois, Texas, Utah), you collect sales tax at the rate of your business location. In destination-based states (like Washington, California, New York), you collect at the rate of the customer's shipping address. Most states are origin-based, but the trend is moving toward destination-based.