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Georgia sales tax rate changes, April 2018


Last updated March 15, 2018

Beginning April 1, 2018, numerous local sales and use tax rate changes will take effect in Georgia.

The combined sales and use tax rate will increase from 7% to 8% in the following counties:

  • Clarke County
  • Colquitt County
  • Decatur County
  • Haralson County
  • Putnam County
  • Walker County
  • Ware County

The rate in Fulton County, which includes sections of Atlanta, will also change. In portion of Fulton County that’s inside Atlanta city limits, the combined rate will be 8.9% on April 1. In the portion of Fulton County outside Atlanta city limits, the rate will be 7.75%.

DeKalb County

DeKalb County voters decided to suspend the existing Homestead Option Sales Tax (HOST) as of April 1. In its place, an Equalized Homestead Option Sales Tax (EHOST) will be levied countywide, including in the City of Atlanta.

A new Special Purpose Local Option Sales Tax (SPLOST) will be levied only in the parts of DeKalb County that are located outside of Atlanta.

Due to these changes, the sales tax rate in DeKalb County inside the City of Atlanta will be 8.9% and be comprised of the following:

  • Atlanta MARTA (Metropolitan Atlanta Rapid Transit Authority), 0.5%
  • Atlanta TSPLOST (Transportation Special Purpose Local Option Sales Tax), 0.4%
  • EHOST, 1%
  • ESPLOST (Education Special Purpose Local Option Sales Tax), 1%
  • MARTA (Metropolitan Atlanta Rapid Transit Authority), 1%
  • MOST (Municipal Option Sales Tax), 1%
  • State sales tax, 4%

The rate in the rest of DeKalb County will be 8% and be comprised of the following:

  • EHOST, 1%
  • ESPLOST, 1%
  • MARTA, 1%
  • SPLOST, 1%
  • State sales tax, 4%

Food in Dekalb County

Sales of food and food ingredients are exempt from state sales and use tax in Georgia but are generally subject to all local sales and use taxes. Currently, the tax on food and food ingredients is 4.9% in Atlanta and 3% in the rest of DeKalb County.

However, food and food ingredients will be exempt from the new SPLOST that takes effect April 1 in DeKalb County outside the City of Atlanta. As a result, the tax rate on food and food ingredients throughout DeKalb County (including Atlanta) won’t change. Additional information is available from the Georgia Department of Revenue.

Learn more about sales tax in Georgia at Avalara TaxRates.


Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.