In 2024, Georgia’s sales tax policies include:

• Rate Increase: State sales tax rose from 4% to 4.5% effective January 1, 2024.

• Taxable Goods Expansion: Digital goods and subscriptions became taxable as of March 1, 2024.

• Local Tax Adjustments: Fulton County increased its local rate from 3% to 3.5% in April.

• Exemption Revisions: Agricultural equipment exemptions reduced from 100% to 75%.

• Remote Seller Thresholds: Lowered from $250,000 or 300 transactions to $100,000 or 200 transactions for remote sellers and marketplace facilitators.