Georgia DOR Updates Sales Tax Rates, Clarifies Exemptions, Local Tax Applications

The Georgia Department of Revenue (DOR) has published updated sales and use tax rates, effective July 1, 2026. This update addresses the sales that are exempt from certain local taxes. The state’s sales and use tax rate remains at 4 percent. This rate is included in jurisdictional rates where applicable. Additionally, exempt food items in most jurisdictions are still subject to all applicable local taxes. The guidance also highlights specific exceptions for motor vehicles that fall under the Title Ad Valorem Tax (TAVT); these vehicles are generally not subject to sales and use tax. Furthermore, it provides special notes regarding ...