Georgia Local Sales Tax Calculator (LOST, SPLOST, ESPLOST, TSPLOST)

Estimate Georgia state and local sales tax for any purchase, including county and city local option taxes like LOST, SPLOST, ESPLOST, and TSPLOST.

Georgia Local Sales Tax Calculator

Rates are illustrative only. Always confirm with the Georgia Department of Revenue or your local tax authority.

Results

State tax (4% default) $0.00
Local tax $0.00
Total sales tax $0.00
Total price (with tax) $0.00

Typical Georgia Local Sales Tax Rates

Georgia has a statewide 4% sales and use tax. Counties and some cities can add local option sales taxes (LOST, SPLOST, ESPLOST, TSPLOST, etc.), usually bringing the combined rate to 6–9%.

Example jurisdiction State Local Total
Atlanta (Fulton County) 4.00% 4.90% 8.90%
Savannah (Chatham County) 4.00% 3.00% 7.00%
Columbus (Muscogee County) 4.00% 3.00% 7.00%
These rates are examples only and may not be current. Always verify with the Georgia Department of Revenue or your local tax office.

How the Georgia local sales tax calculator works

This tool estimates the combined Georgia state and local sales tax for a purchase in a specific county or city. It focuses on local option sales taxes such as LOST, SPLOST, ESPLOST, and TSPLOST that sit on top of the 4% state rate.

Formula

Total tax = Taxable amount × (State rate + Local rate)

Total price = Taxable amount + Total tax

Rates are expressed as decimals in the actual calculation. For example, 4% = 0.04.

What are LOST, SPLOST, ESPLOST, and TSPLOST?

  • LOST – Local Option Sales Tax, usually a 1% tax used for general county or city operations.
  • SPLOST – Special Purpose Local Option Sales Tax, typically 1% for voter‑approved capital projects.
  • ESPLOST – Education SPLOST, 1% dedicated to local school system capital needs.
  • TSPLOST – Transportation SPLOST, 1% for transportation projects in a region or county.

A county may have several of these in effect at the same time, up to statutory caps. The mix and timing are set by local referendums and can change, which is why you should always confirm the current rate.

What’s taxable in Georgia?

In general, Georgia imposes sales and use tax on:

  • Most retail sales of tangible personal property (furniture, electronics, clothing, etc.).
  • Some services that are specifically taxable under Georgia law.
  • Remote / online sales when the seller meets economic nexus thresholds.

Common exemptions include:

  • Certain groceries and prescription drugs.
  • Resale purchases with a valid sales tax exemption certificate.
  • Specific manufacturing, agricultural, and non‑profit exemptions.

The calculator assumes the full amount you enter is taxable. If only part of a transaction is taxable, enter just the taxable portion.

Destination‑based sourcing

Georgia is generally a destination‑based sales tax state for most transactions. That means the applicable local rate is based on where the buyer receives the goods (ship‑to address or pickup location), not where the seller is located.

Limitations and disclaimers

  • This tool is for education and quick estimates only.
  • Local rates and rules change frequently; we do not guarantee accuracy for filing or compliance.
  • Special industry rules (motor vehicles, lodging, energy, etc.) are not modeled.
  • For official rates, always consult the Georgia Department of Revenue or your local tax office.

Step‑by‑step: using the Georgia local sales tax calculator

  1. Select your county or city from the dropdown. The tool fills in an example local rate.
  2. Adjust the state and local rates if you know the exact current values.
  3. Enter the taxable purchase amount (before tax).
  4. Click “Calculate tax” to see state tax, local tax, total tax, and total price.
  5. Optionally check “Show breakdown of LOST / SPLOST / ESPLOST / TSPLOST” to see an illustrative split of the local tax.

Example

You buy a $1,200 appliance in a county with a 4% state rate and 3% local rate (total 7%):

  • State tax = $1,200 × 4% = $48.00
  • Local tax = $1,200 × 3% = $36.00
  • Total tax = $84.00
  • Total price = $1,284.00

Frequently asked questions about Georgia local sales tax

How often do Georgia local sales tax rates change? ▸
Local option taxes like SPLOST and ESPLOST are typically approved for fixed periods (often five years) and may be renewed or replaced by voters. New TSPLOSTs or changes in LOST distributions can also affect the combined rate. The Georgia Department of Revenue publishes updated rate charts when changes occur, usually at the start of a calendar quarter.
Does Georgia tax online and out‑of‑state purchases? ▸
Yes. Remote sellers and marketplace facilitators that meet Georgia’s economic nexus thresholds must collect state and applicable local sales tax based on the delivery address. If tax is not collected at the time of sale, the purchaser may owe use tax at the same combined rate.
Are groceries and prescriptions subject to local option sales tax? ▸
Many grocery food items are exempt from the 4% state sales tax but may still be subject to some local option taxes, depending on the type of local tax and local rules. Prescription drugs are generally exempt. Because the interaction between exemptions and local options is complex, businesses should consult the Georgia DOR regulations or a tax professional for specific product categories.
Can I use this calculator to file my Georgia sales tax return? ▸
No. This calculator is a planning and education tool. Official returns must be prepared using current rates and rules from the Georgia Department of Revenue and should reflect your actual taxable sales, exemptions, and sourcing rules. For filing, use the Georgia Tax Center (GTC) or approved tax software.