Taxpayer Services Division
Sales Use Tax

General Information and Forms

The Sales Tax Unit is responsible for ensuring that tax returns are made available to retail dealers, the returns are processed, and local sales taxes are distributed accurately to over 400 taxing jurisdictions in the state. The Unit also provides educational seminars throughout the state, as well as responds to general taxpayer inquires through email, letter and telephone contacts.

Click here to download or print sales and use tax forms. If you do not see the form you need, or for additional information and assistance, contact the Sales and Use Tax Unit at 1-877-GADOR11 (1-877-423-6711) or by email to taxpayer.services@dor.ga.gov.

 

Answers to Frequently Asked Questions

What transactions are subject to the 1% Atlanta municipal sales and use tax?

The 1% City of Atlanta municipal sales and use tax is collectable on transactions where the customer takes delivery of the item being sold or an item is used within the incorporated city limits of Atlanta. It generally applies to all sales that are subject to the 4% State Tax except motor vehicle sales. You may use the City of Atlanta's Address Locator to determine if an address is located within the incorporated City of Atlanta. For more information, visit www.atlantaga.gov. You may also contact the Atlanta Mayor’s Office at 404-330-6100 or by e-mail to rrivers@atlantaga.gov.

 

How can I obtain the sales tax rate for a particular county?

Click here to see sales tax rates by county. If you are unsure which county a city is located in, visit www.georgia.gov to view a list of cities and their applicable counties.

  

Is tangible personal property purchased over the Internet subject to sales and use tax?

Yes. Tangible personal property purchased via the Internet and delivered to a Georgia address is subject to Georgia sales and use tax regardless of where the vendor is located. Report and remit Use Tax on Form ST-3USE. The tax rate is based on the county where delivery takes place.

  

Are leases/rentals of tangible personal property taxable?

Yes, total gross proceeds are taxable.