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Georgia Sales & Use Tax refers to the state and local taxes imposed on the sale or lease of tangible personal property and certain services within the state of Georgia. Businesses collecting this tax act as agents for the Georgia Department of Revenue.
Georgia's sales tax is administered by the Georgia Department of Revenue. The statewide sales tax rate is 4%, with additional local sales taxes (Local Option Sales Tax - LOST, Special Purpose Local Option Sales Tax - SPLOST, etc.) varying by county, often bringing the combined rate to between 7% and 9%. Businesses must register for a sales tax certificate and typically file returns monthly, quarterly, or annually depending on sales volume. Georgia is also an associate member of the Streamlined Sales and Use Tax Agreement.