Excise taxes in Georgia target specific goods like alcohol, tobacco, and motor fuel, adding to the overall tax burden. Discretionary taxes, such as Local Option Sales Tax (LOST), Special Purpose Local Option Sales Tax (SPLOST), and Education SPLOST, allow counties to levy additional taxes for local services and projects. Together, these taxes can increase the total sales tax rate, funding infrastructure, education, and other public services, impacting businesses and consumers through higher costs and compliance requirements.