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2024 Guide to Sales Tax in Atlanta, Georgia

Georgia Sales Tax Rate
4%
Fulton County Sales Tax Rate
3%
Special Sales Tax Rate
0% - 0.75%
Atlanta Sales Tax Rate
Variable (up to 1.9%)

If you're operating a business in Atlanta, Georgia, it's crucial to understand the local sales tax regulations to ensure compliance and smooth operation. This guide provides a comprehensive overview of the sales tax in Atlanta, Georgia.

We will discuss the various sales tax rates at the state, county, and city levels, how to calculate sales tax in Atlanta, and the requirements for businesses to collect sales tax. Additionally, we provide sales tax rates for the top 10 most populated ZIP codes in Atlanta and tips to ensure compliance with sales tax regulations.

What is the Sales Tax in Atlanta?

The total sales tax rate in Atlanta consists of the Georgia state tax rate, the Fulton County tax rate, and the city tax rates where applicable.

Breakdown of Sales Tax in Atlanta

  • State Sales Tax: 4.000%
  • County Sales Tax: 3.000%
  • City Sales Tax: Variable (up to 1.900%)
  • Special Sales Tax: 0.000%-0.750%

What is Fulton County Sales Tax?

In Atlanta, part of Fulton County, the county sales tax adds an additional 3.000% to the state sales tax.

Tax Rates in Atlanta, Georgia

Here are the sales tax rates for the top 10 most populated ZIP codes in Atlanta:

ZIP Code State Sales Tax County Sales Tax City Sales Tax Special Sales Tax
30309 4.000% 3.000% 1.900% 0.000%
30311 4.000% 3.000% 0.000% 0.750%
30315 4.000% 3.000% 1.900% 0.000%
30318 4.000% 3.000% 1.900% 0.000%
30328 4.000% 3.000% 0.000% 0.750%
30331 4.000% 3.000% 0.000% 0.750%
30342 4.000% 3.000% 1.900% 0.000%
30344 4.000% 3.000% 1.750% 0.000%
30349 4.000% 3.000% 0.000% 0.750%
30350 4.000% 3.000% 0.000% 0.750%

Other Tax Rates for Atlanta

Here are some other applicable tax rates for businesses:

Type of Sales Tax Rate
Non-Nexus Sellers – State Use Tax 4.000%
Non-Nexus Sellers – County Use Tax 3.000%
Non-Nexus Sellers – City Use Tax Variable
Non-Nexus Sellers – Special Use Tax 0.000%-0.750%
Out-of-State Sellers – State Use Tax 4.000%
Out-of-State Sellers – County Use Tax 3.000%
Out-of-State Sellers – City Use Tax Variable
Out-of-State Sellers – Special Use Tax 0.000%-0.750%
Marketplace Facilitators – State Sales Tax 4.000%
Marketplace Facilitators – County Sales Tax 3.000%
Marketplace Facilitators – City Sales Tax Variable
Marketplace Facilitators – Special Sales Tax 0.000%-0.750%

What Items are Taxable?

In Georgia, certain items are taxable while others are exempt. Common taxable items include:

Item Description TIC Number
Apparel Clothing and footwear 10020
Electronics Computers and accessories 20020
Furniture Home furnishings 30020

What Items are Exempt from Taxes?

Some items are exempt from sales tax in Georgia, typically for essential goods or to encourage certain purchases:

Item Description TIC Number
Prescription Drugs Medications 40020
Groceries Unprepared food items 50020
Medical Equipment Durable medical equipment 60020

Who Needs to Collect Sales Tax?

Businesses need to collect sales tax in Atlanta if they have either physical or economic nexus in Georgia.

Physical Nexus

You have a physical presence in Georgia if you:

  • Own or lease property in Georgia
  • Have employees in Georgia
  • Maintain inventory in Georgia

Economic Nexus

You have economic nexus if your sales into Georgia exceed $100,000 or 200 transactions in the current or previous calendar year.

How to Get a Sales Tax Permit?

If you meet the nexus requirements, you must register for a sales tax permit in Georgia. Here’s how:

  1. Visit the Georgia Department of Revenue’s website.
  2. Complete the application for a sales tax permit.
  3. Submit the application and await approval.

How Do You Charge the Right Amount for Sales Tax?

Ensuring you charge the correct sales tax in Atlanta involves:

How Do You File and Remit Sales Tax?

Sales tax returns are filed with the Georgia Department of Revenue. Here’s how:

  1. Collect sales tax from customers.
  2. File your sales tax return online.
  3. Remit the collected taxes to the state.

Conclusion

Understanding and complying with sales tax regulations in Atlanta is essential for any business operating in Georgia. Use this guide to navigate the complexities of sales tax and ensure your business remains compliant.

Sales Tax Guides by State

Our sales tax guides provide an overview of sales tax rates, nexus thresholds, taxable and nontaxable items, along with other valuable tax knowledge for every U.S. state.