The total current sales tax rate within Fulton County is 7 percent. The rate is comprised of a 4 percent state sales tax rate and a 3 percent Fulton County sales tax rate. On November 8, 2016 the electorate of Fulton County voted to levy the Fulton TSPLOST in Fulton County outside the City of Atlanta only at a rate of 0.75 percent beginning April 1, 2017. As a result, the total Fulton County sales tax rate outside the City of Atlanta will change from 7 percent to 7.75 percent beginning April 1, 2017 when collection of the Fulton TSPLOST begins.
The total sales tax rate applies to the sale or use of most taxable tangible personal property* sourced to Fulton County outside the City of Atlanta and the sale of most taxable services sourced to Fulton County outside the City of Atlanta. Generally, sales sourced to Fulton County outside the City of Atlanta include all sales of property in which the property is delivered to the purchaser in Fulton County outside the City of Atlanta and sales of services that are performed in Fulton County outside the City of Atlanta. Please refer to O.C.G.A. § 48-8-77 for specific sourcing rules.
Dealers will begin reporting and remitting the Fulton TSPLOST on May 20, 2017.
*The Fulton TSPLOST does not apply to the sale or use of any type of fuel used for off-road heavy-duty equipment, off-road farm or agricultural equipment, or locomotives; the sale or use of jet fuel to or by a qualifying airline at a qualifying airport; the sale or use of fuel that is used for propulsion of motor vehicles on the public highways; the sale or use of energy used in the manufacturing or processing of tangible goods primarily for resale; the sale or use of motor fuel as defined under paragraph (9) of O.C.G.A. § 48-9-2 for public mass transit; or the purchase or lease of any motor vehicle that is subject to Title Ad Valorem Tax.
Read the full Sales Tax Bulletin.