The sales tax rate in Roswell, Georgia is 7.75%. That total combines Georgia’s 4% state sales tax with 3.75% in Fulton County local taxes, and it applies to most retail purchases of tangible goods within city limits. Groceries, prescriptions, and a short list of other items are taxed at a lower rate or not at all.
What Makes Up the 7.75% Rate
Georgia charges a baseline 4% state sales tax on retail sales of tangible goods.1FindLaw. Georgia Code 48-8-30 – Tax Imposed Fulton County voters have layered four local taxes on top:2Georgia Department of Revenue. Georgia Sales and Use Tax Rate Chart
- A 1% Local Option Sales Tax (LOST) that funds general county and city services and offsets property taxes.
- A 1% Educational SPLOST earmarked for school construction and capital improvements in the Fulton County School System.3Fulton County Schools. FAQs – Fulton County School System
- A 1% MARTA penny funding bus and rail operations in Fulton County.4MARTA. Top Questions About the MARTA Transit Sales Tax
- A 0.75% Transportation SPLOST covering road improvements and congestion reduction in Fulton County outside the City of Atlanta.5Fulton County Government. TSPLOST – Fulton County Government
If you see an 8.9% figure quoted for Fulton County, that is Atlanta’s rate. Atlanta carries extra local levies that Roswell does not. The 7.75% rate stays in place unless voters approve a new levy or let an existing one expire.
Groceries and Prepared Food
Food and food ingredients bought for home consumption are exempt from the 4% state portion, but the four Fulton County local taxes still apply. Groceries in Roswell are therefore taxed at 3.75% rather than the full 7.75%.6FindLaw. Georgia Code 48-8-3 – Exemptions
Prepared food gets no break. Georgia’s definition is broad: anything sold hot, anything with two or more ingredients combined by the seller, or anything sold with eating utensils like plates, forks, or napkins.7Justia Law. Georgia Code 48-8-2 – Definitions A rotisserie chicken from the deli, a made-to-order sandwich, or a salad bar container all fall under prepared food and carry the full 7.75%. Raw meat, fresh produce, canned goods, and other ingredients you cook at home qualify for the reduced rate.
Prescriptions, Medical Devices, and OTC Items
Prescription drugs are fully exempt from Georgia sales and use tax, no matter who buys them.8Cornell Law Institute. GA Comp R and Regs R 560-12-2-.30 – Drugs, Durable Medical Equipment, Prosthetic Devices, and Other Medical Items Prosthetic devices sold by prescription are also exempt, and Georgia reads “prosthetic device” broadly enough to include artificial limbs and eyes, dental appliances for correcting misaligned teeth, and other corrective or supportive devices worn on or in the body.9Georgia Department of Revenue. Georgia Letter Ruling LR SUT-2015-13 – Medical Devices-Prosthetics Durable medical equipment such as nebulizers, oxygen concentrators, and ventilators also qualifies.
Over-the-counter medications, vitamins, and dietary supplements do not qualify. They are taxed at the standard 7.75%.
The Annual Back-to-School Tax Holiday
Georgia holds a back-to-school sales tax holiday each summer. The 2026 holiday is scheduled for July 31 through August 1. Qualifying purchases during those two days are exempt from both state and local sales tax, within these caps:
- Clothing items priced at $100 or less per piece.10Georgia Rules and Regulations. GA Reg 560-12-2-.110 – Sales Tax Holidays
- Computers and software at $1,000 or less, for personal or home use.
- School supplies at $20 or less each.
- Energy Star and WaterSense products at $1,500 or less, for home use.
A single item above its cap gets no partial discount. A $110 jacket is fully taxable even during the holiday.
Hotel Stays and Alcohol by the Drink
A hotel or short-term rental stay in Roswell carries an 8% local hotel-motel excise tax on the room charge under O.C.G.A. ยง 48-13-51(b), separate from the 7.75% sales tax.11Justia Law. Georgia Code 48-13-51 – County and Municipal Levies on Accommodations Together, the combined tax on a nightly rate reaches 15.75%. Georgia also adds a flat $5.00 per night state hotel-motel fee on top.12Georgia Secretary of State. Subject 560-13-2 State Hotel-Motel Fee Revenue from the local excise is generally directed toward tourism promotion.
Businesses selling distilled spirits by the drink in Roswell collect an additional 3% local excise tax on those pours. It applies only to distilled spirits, not beer or wine. At the wholesale level, Georgia also levies a state excise of $0.50 per liter on distilled spirits.13Justia Law. Georgia Code 3-4-60 – Levy and Amount of Tax
Which Services Are Taxable
Georgia taxes tangible goods broadly and services narrowly. Most professional services, including accounting, legal work, and home repair labor, are not subject to sales tax. A short list of services is taxable:14Georgia Department of Revenue. What is Subject to Sales and Use Tax
- Accommodations such as hotel and short-term rental stays.
- In-state transportation of people, including taxi and limo services.
- Admissions to events, venues, and entertainment.
- Amusement and recreation fees.
Delivery charges trip up a lot of sellers. If you charge shipping or handling to deliver a taxable product, that charge becomes part of the taxable sales price. A $20 item with a $5 delivery fee means tax applies to $25. Installation charges are excluded from the taxable price as long as they are listed separately on the invoice.
Online and Out-of-State Purchases
When you buy from a seller that does not collect Georgia sales tax, you still owe the same amount as use tax. The rate mirrors the sales tax: 4% to the state plus the 3.75% Fulton County local total for a Roswell resident.15Georgia Department of Revenue. Consumers Use Tax Return
Most large online retailers now collect Georgia tax at checkout because the state requires remote sellers to register once they exceed $100,000 in Georgia sales or 200 separate transactions in a calendar year.16Streamlined Sales Tax. Remote Seller State Guidance Smaller sellers often fall below those thresholds, which leaves the buyer responsible. Individuals report use tax on Form ST-3 USE through the Georgia Department of Revenue, and you get credit for any sales tax already paid to another state on the same purchase, owing only the difference.
For Businesses Collecting the Tax
Any business meeting Georgia’s definition of a “dealer” must register for a sales and use tax number before making sales, even if sales are wholesale, online, or exempt. Registration is free through the Georgia Tax Center, and the account number typically arrives by email within about 15 minutes.17Georgia Department of Revenue. Sales and Use Tax Registration – FAQ The certificate of registration must be displayed at the place of business.
Sales tax is a trust fund tax, meaning it is money collected on behalf of the state. Corporate officers who control collection or remittance can be held personally liable if the tax goes unpaid. When selling to a customer claiming an exemption, collect a completed ST-5 Certificate of Exemption and keep it on file. Agricultural buyers use a separate GATE Card issued by the Georgia Department of Agriculture. If you cannot produce a valid certificate during an audit, you can be held liable for the uncollected tax, penalties, and interest even if the sale itself was legitimately exempt.
Filing Deadlines
Returns are due by the 20th of each month for the preceding month’s sales, filed and paid electronically through the Georgia Tax Center.18Georgia Department of Revenue. File and Pay – Department of Revenue Most businesses file monthly, though the Department of Revenue may allow quarterly or annual filing for lower-volume sellers on written request.19Justia Law. Georgia Code 48-8-49 – Dealers Returns as to Gross Proceeds and Tax Collections Dealers whose state sales tax liability exceeded $60,000 in the prior calendar year must also prepay at least 50% of their estimated tax by the 20th of the current reporting period.
Penalties and the Vendor’s Discount
A late return or late payment triggers a penalty of 5% of the tax owed (or $5, whichever is greater) for the first month, plus the same amount for each additional month, up to 25% of the tax or $25. Interest accrues on top at the federal prime rate plus 3%, reset each January.20Georgia Department of Revenue. Penalty and Interest Rates
File and pay on time and Georgia lets you keep a small vendor’s compensation: 3% of the first $3,000 in state and local sales tax collected that period, plus 0.5% of anything above $3,000. A retailer collecting $2,000 in tax per month keeps $60. The discount vanishes entirely if you file even one day late, miss full payment, or leave your certificate of registration number off the return.21Justia Law. Georgia Code 48-8-50 – Compensation of Dealers for Reporting and Paying Tax