# Georgia Sales Tax Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/georgia
Published: September 22, 2026

Georgia's 4% state rate reaches 8.9% in Atlanta once local taxes apply. Remote sellers cross economic nexus at $100,000 or 200 transactions.

- **SaaS:** Exempt
- **Clothing:** Taxable
- **Groceries:** Partial
- **Digital Goods:** Taxable

- **Effective date::** 
- **Scheduled change::** 

## Key Takeaways

Georgia's state sales tax rate is 4%, with local option taxes bringing combined rates to about 6% to 9% [1]. You have economic nexus once sales into Georgia exceed $100,000 or 200 separate transactions in the current or prior calendar year [2]. SaaS and electronically transferred prewritten software are exempt, but specified digital products became taxable on January 1, 2024, and groceries are exempt from the 4% state rate while remaining subject to local tax [3][4]. Protest an assessment within 45 days, with appeals to the Georgia Tax Court [6].

## Taxability Snapshot

## Sales Tax Rates

Georgia levies a 4% state sales and use tax. Counties layer on local option (LOST), special purpose (SPLOST), education, and transportation taxes, pushing combined rates to 8.9% in Atlanta. Most of the state lands between 7% and 8%.

| Component | Rate | Scope |
| --- | --- | --- |
| State | 4.00% | Statewide |
| Local (LOST/SPLOST/etc.) | up to ~5% | Varies by county |
| Combined | 6.00%–9.00% | Varies by location |

Combined rates in major Georgia cities (2026):

| City | Combined rate |
| --- | --- |
| Atlanta | 8.90% |
| Augusta | 8.50% |
| Columbus | 9.00% |
| Macon | 8.00% |
| Savannah | 7.00% |

To find the combined rate for a specific address, use our [US sales tax calculator](/us-sales-tax-calculator).

## Registration or Nexus Threshold

Georgia economic nexus is triggered when your sales into the state exceed $100,000 or 200 separate transactions in the current or prior calendar year. Either threshold creates an obligation. Physical presence, such as inventory, employees, or property, creates nexus immediately.

## Marketplace Facilitator Law

Georgia's marketplace facilitator law took effect April 1, 2020, treating facilitators as "dealers" under Georgia sales tax law per Department of Revenue Policy Bulletin SUT-2020-01. A marketplace facilitator must collect and remit Georgia state and local sales tax on facilitated retail sales sourced to Georgia once the total sales price of its facilitated sales combined with its own direct sales reaches $100,000 in the previous or current calendar year — the same $100,000 figure used generally for Georgia economic nexus. When a facilitator is required to collect, the marketplace seller is relieved of the collection duty on that sale and is not liable for tax the facilitator owes, and a remote seller may exclude facilitator-collected sales when determining its own separate Georgia remittance duty.[8]

## Filing Frequency & Deadlines

Georgia assigns monthly, quarterly, or annual filing based on liability. Most businesses file monthly. Returns are due the 20th of the month following the reporting period. Quarterly filing is available when liability averages $200 or less per month, and annual filing when it averages $50 or less.

#### Exemptions

Georgia exempts groceries from the 4% state tax (local taxes may still apply) and exempts prescription drugs and many medical devices. SaaS is not taxable in Georgia and custom software is exempt, but downloaded digital products — e-books, music, movies, and games sold with a permanent right of use — became taxable on January 1, 2024. Subscription streaming, where access ends when payment stops, is not taxable.

## Resale & Exemption Certificates

Georgia buyers give suppliers Form ST-5 (Certificate of Exemption) to purchase for resale or under another listed exemption, and a valid sales tax number is generally required for resale [5]. The ST-5 has no fixed expiration and stays valid while the supplier keeps it on file [5].

## Penalties

Late filing or payment carries a penalty of 5% of the tax due per month, up to a 25% maximum, plus interest from the due date.

## Audits & Appeals

You have 45 days from the notice date to protest a proposed assessment with the Department of Revenue [6]. An official assessment can be appealed to the Georgia Tax Court or superior court within 45 days of issuance [6].

## Sources

- [1] [Georgia DOR — What is Subject to Sales and Use Tax (4% state rate)](https://dor.georgia.gov/taxes/sales-use-tax/what-subject-sales-and-use-tax)

- [2] [Georgia DOR — Policy Bulletin SUT-2019-02 (economic nexus)](https://dor.georgia.gov/document/document-sut-pb/sut-2019-02/download)

- [3] [Georgia DOR — Rule 560-12-2-.118 (SaaS exempt; digital products taxable from 2024)](https://dor.georgia.gov/document/document/sut-2024-001-adopted-rule-560-12-2-118-digital-goodspdf/download)

- [4] [Georgia DOR — Sales Tax Rates: Food (state-exempt, local applies)](https://dor.georgia.gov/sales-tax-rates-food-tsplost-exempt-and-motor-vehicles)

- [5] [Georgia DOR — ST-5 Certificate of Exemption](https://dor.georgia.gov/st-5-certificate-exemption)

- [6] [Georgia DOR — Protests and Appeals (45 days)](https://dor.georgia.gov/protests-and-appeals)

- [7] [Georgia Tax Center — Registration](https://gtc.dor.ga.gov/)

- [8] [Georgia Department of Revenue — Marketplace Facilitators](https://dor.georgia.gov/marketplace-facilitators)

Verified July 2026 against Georgia Department of Revenue published guidance.

## Frequently Asked Questions

### What is the Georgia sales tax rate in 2026?

4% state, with combined local rates reaching 8.9% in Atlanta. Most of Georgia is between 7% and 8%.

### What is Georgia's economic nexus threshold?

$100,000 in sales or 200 separate transactions into Georgia in the current or prior calendar year. Either one triggers nexus.

### Is SaaS taxable in Georgia?

No. Georgia does not tax SaaS or custom software, though digital products such as e-books, music, and movies sold with a permanent right of use are taxable.

### Are groceries taxed in Georgia?

Groceries are exempt from the 4% state tax, but local sales taxes may still apply to food.

### When are Georgia sales tax returns due?

The 20th of the month following the reporting period; most businesses file monthly.

### What is the penalty for late Georgia sales tax?

5% of the tax due per month, up to a 25% maximum, plus interest.

## Related Reading

- [Georgia Clothing Sales Tax: How It Impacts Your Business Operations](/blog/georgia-clothing-sales-tax)

- [What Items Are Exempt from Sales Tax in Georgia for Ecommerce Sellers?](/blog/what-items-are-exempt-from-sales-tax-in-georgia)

## US Sales Tax Calculator