What is Use tax?
Use tax is a complement to sles tax that is due when GA state and local sales tax was not collected on a retail purchase of taxable personal property that is used, stored, distributed, or consumed in GA.
What is the user tax rate?
The use tax rate is the sume of the 4% state tax rate and local tax rate.
For questions, contact Taxpayer Services Division at 877-423-6711 or taxpayer.services@dor.ga.gov
