Sales Tax

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The base sales tax rate for transactions within Milton and most of Fulton County is 7.75 percent. In other words, if you buy (or sell) something for $100, an additional $7.75 goes toward sales taxes.

Not all that is for one government, however. The majority -- 4 percent -- goes to Georgia as part of the state sales tax rate. Another 3 percent is Fulton County's sales tax rate, funding County operations. Lastly, there's the Transportation Special Purpose Local Option Sales Tax, better known as TSPLOST, that accounts for the remaining 0.75 percent.


What is TSPLOST -- the tax, rate and purpose?

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 changed from 7 percent to 7.75 percent beginning April 1, 2017 -- the start date for the Fulton TSPLOST collection. (Dealers began reporting and remitting the Fulton TSPLOST on May 20 of that same year.)Charlotte.Mayfield.roundabout.paving.TSPLOST.April15
 
Money raised through TSPLOST pays for transportation-related projects in the County, including Milton. City staff work to identify high-priority opportunities for improvements paid for with TSPLOST funds, then manage these projects. Many have been completed in recent years, including several roundabouts.

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 performed in Fulton County outside the City of Atlanta. (Atlanta has a total sales tax rate of 8.9.)

Please refer to O.C.G.A. § 48-8-77 -- the Georgia Code on "Revenue and Taxation" -- for specific sourcing rules. For the latest sales tax rates by Georgia county (including outside Fulton), refer to this information from the state Department of Revenue.

* 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.

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