Georgia · GA · Money & taxes
Georgia: Are groceries taxed?
Groceries exempt
Georgia exempts groceries from its 4% state sales tax, but local sales taxes generally still apply to them.
The state exemption covers food and food ingredients bought to eat off the premises, but not prepared food. By law, the exemption doesn't apply to local sales taxes, except in certain counties with a homestead option sales tax. That means shoppers usually still pay county and other local sales taxes on groceries.
What the law says
The sales and use taxes levied or imposed by this article shall not apply to: (57)(A) The sale of food and food ingredients to an individual consumer for off-premises human consumption, to the extent provided in this paragraph.
Sources
- O.C.G.A. § 48-8-3(57) (FindLaw mirror) Mirror of official text · codes.findlaw.com
- O.C.G.A. § 48-8-30(b)(1) (4% state rate, FindLaw mirror) Mirror of official text · codes.findlaw.com
Confirm with the state
- Agency
- Georgia Department of Revenue
- Phone
- (877) 423-6711
- Website
- dor.georgia.gov
How bordering states compare
- Alabama Taxed at a lower rateAlabama taxes groceries at a 2% state rate, lower than its 4% general state sales tax rate.
- Florida Groceries exemptFlorida exempts food products for human consumption, meaning groceries, from its 6% state sales tax.
- North Carolina Groceries exemptNorth Carolina exempts groceries from its 4.75% state sales tax, but a 2% local sales tax applies to them.
- South Carolina Groceries exemptSouth Carolina exempts unprepared food that SNAP can buy from its 6% state sales tax, but local sales taxes may apply.
- Tennessee Taxed at a lower rateTennessee taxes groceries at a reduced 4% state rate, compared with its 7% general state sales tax rate.