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Georgia Department of Revenue: Notice to Businesses

January 24, 2017

TaxWith the passage of Transportation Special Purpose Local Option Sales Tax (TSPLOST) on the November 2016 ballot, Fulton County will begin collecting the sales tax April 1, 2017.
 
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.
 
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. Read the full policy bulletin here.
 
Johns Creek could collect approximately $82 million in TSPLOST funds over five years.  Learn more about the TSPLOST projects here