The sales tax rate in ZIP code 30350 is 7.75%, which covers parts of Sandy Springs and Roswell in Fulton County, Georgia. That total combines Georgia’s 4% state tax with 3.75% in local Fulton County levies.1Georgia Department of Revenue. Sales Tax Rates – General Some purchases carry a lower rate, and a few carry none at all.
How the 7.75% Breaks Down
Georgia’s base sales tax of 4% is set by O.C.G.A. § 48-8-30 and collected by every retailer in the state.2FindLaw. Georgia Code Title 48 Revenue and Taxation 48-8-30 The remaining 3.75% is layered on by Fulton County through several voter-approved taxes.
The largest single piece of the local share is a 1% levy dedicated to MARTA, the transit system serving Fulton, DeKalb, and Clayton counties.3MARTA. Top Questions About the MARTA Transit Sales Tax The other 2.75% funds county operations (LOST), school construction (E-SPLOST), and transportation projects through a Fulton County T-SPLOST. Each requires periodic voter renewal, so the combined rate can shift when one expires or a new referendum passes. The Georgia Department of Revenue publishes updated rate charts quarterly that confirm the current 7.75% total for Fulton County jurisdiction code 060, which includes 30350.1Georgia Department of Revenue. Sales Tax Rates – General
What You’ll Pay Tax On
Georgia applies sales tax to most physical goods: clothing, electronics, furniture, building materials, and similar items. The tax also covers delivery charges and mandatory installation fees that are part of completing a sale. Beyond tangible goods, Georgia taxes hotel and short-term rental stays, admissions to events, in-state passenger transportation like taxi rides, and charges for games and amusement activities.4Georgia Department of Revenue. What is Subject to Sales and Use Tax Most professional services are not taxed.
Groceries, Prescriptions, and Other Reduced-Rate Purchases
Groceries
Unprepared food and food ingredients bought for home consumption are exempt from the 4% state tax.5Justia. Georgia Code 48-8-3 – Exemptions Local taxes still apply, though. In the 30350 area that means groceries ring up at 3.75% instead of 7.75%. Prepared food, restaurant meals, and food bought for use in a business don’t qualify. The DOR publishes a separate food-rate chart each quarter that reflects the reduced rate.1Georgia Department of Revenue. Sales Tax Rates – General
Prescriptions and Medical Equipment
Prescription medications dispensed by a pharmacist, insulin (even without a prescription), and prescription eyeglasses and contact lenses are fully exempt under O.C.G.A. § 48-8-3(47). Over-the-counter drugs do not qualify. Durable medical equipment, prosthetic devices, and mobility-enhancing devices sold under a prescription are also exempt, along with hearing aids, insulin syringes, and blood glucose test strips.5Justia. Georgia Code 48-8-3 – Exemptions
Motor Vehicles
Cars, trucks, and motorcycles don’t carry the standard 7.75% sales tax. Instead, Georgia charges a one-time Title Ad Valorem Tax (TAVT) of 7% of the vehicle’s fair market value when you title it. New residents transferring a vehicle into the state pay a reduced TAVT of 3%. Once TAVT is paid, there is no annual ad valorem property tax on the vehicle.
Digital Goods: What’s Taxed and What Isn’t
Georgia began taxing digital products on January 1, 2024, under Department of Revenue Rule 560-12-2-.118, but the rules are narrower than many people expect.6Georgia Department of Revenue. Adopted Rule 560-12-2-.118 Digital Goods The tax applies to digital audiovisual works, digital audio, digital books, artwork, photographs, and video games, but only when you receive permanent-use rights. Buying and downloading an e-book or an album is taxable. A streaming subscription where you lose access the moment you stop paying is generally not, because you never own the file.
Two carve-outs catch people off guard. Prewritten computer software delivered electronically is specifically exempt, and so is software-as-a-service (SaaS), where you access software through a browser rather than downloading it.6Georgia Department of Revenue. Adopted Rule 560-12-2-.118 Digital Goods The dividing line is whether you own the file or rent access to it.
Online and Out-of-State Purchases
When you buy something online or in another state and the seller doesn’t collect Georgia sales tax, you owe use tax at the same 7.75% rate. Use tax exists to prevent out-of-state purchases from escaping taxation that identical in-state purchases would face.4Georgia Department of Revenue. What is Subject to Sales and Use Tax
If you already paid sales tax to another state on the item, Georgia credits that amount. Buy furniture in a state with a 5% tax and pay in full there, and you’d owe only the 2.75% difference to Georgia. Items you bring with you when moving to Georgia are generally exempt, as long as they’re for personal use and not for a business.4Georgia Department of Revenue. What is Subject to Sales and Use Tax For property used outside Georgia for more than six months before its first use in the state, the tax is based on either the purchase price or the current fair market value, whichever is lower.2FindLaw. Georgia Code Title 48 Revenue and Taxation 48-8-30
Figuring the Tax on a Purchase
Multiply the pre-tax price by 0.0775 to get the tax, then add it to the price. A $100 item generates $7.75 in tax for a $107.75 total. A $45.99 item carries about $3.56 in tax. When a receipt covers several items, the tax applies to the subtotal.
Seller discounts and coupons reduce the taxable amount before the tax is calculated. A $10-off store coupon on a $50 item means you pay tax on $40.4Georgia Department of Revenue. What is Subject to Sales and Use Tax Third-party manufacturer coupons, where the store is reimbursed, don’t reduce the taxable price.
If a receipt looks wrong, the item category usually explains it. Groceries ring up at 3.75%, prescriptions carry no tax, and vehicles follow the separate TAVT system. Everything else in 30350 lands at 7.75%.