Minimum Sales Rate Tax for 2024
4% | Column content | Column content | Column content | Column content | |
0.0% | Column content | Column content | Column content | Column content | |
4.00% | Column content | Column content | Column content | Column content | |
1.00% | Column content | Column content | Column content | Column content | |
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Scientific & Cultural Fac.(cd) | Column content | Column content | Column content | Column content | |
Regional Transport Authority | Column content | Column content | Column content | Column content | |
Minimum combined sales tax rate value | 9% | Column content | Column content | Column content | Column content |
Special tax | Column content | Column content | Column content | Column content | |
Economic sales nexus threshold | $100,000 | Column content | Column content | Column content | Column content |
Transactions threshold | 200 | Column content | Column content | Column content | Column content |
Sales tax return filing due date | 20th day of the month following the reporting period. | Column content | Column content | Column content | Column content |
The base state sales tax rate in Georgia is 4%, but since the city-specific tax rate is 0%, the Muscogee Co Tsplost Tr rate is 1.0%, and the Muscogee County tax rate is 4%, the minimum sales tax rate for Columbus is 9%.
How to calculate your sales tax rate
Use our online sales tax calculator to determine the combined state and local sales tax rate for each location where you have a physical or economic nexus. Just enter your state and ZIP code to get your sales tax rate.
Looking for help calculating your sales tax? Contact us today to book a free consultation!
What is nexus?
In Columbus, businesses must understand “nexus” to determine their tax obligations. Nexus refers to the connection that requires a business to collect sales tax in a state. This concept became even more important after the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., which allowed states to require sales tax collection based on economic activity rather than just a physical presence.
Specific sales tax rules for Columbus
TSPLOST, or Transportation Special Purpose Local Option Sales Tax, is a sales tax in Columbus used to fund local transportation projects. It allows areas to add an extra sales tax specifically for transportation expenses like roadwork, public transit upgrades, and infrastructure improvements.

Services
Usually not taxable except for repair & maintenance, telecommunication, & some digital services

Goods
Most physical products, like appliances, cars, furniture, sports gear, and electronics, are subject to sales tax.

Clothing
Generally subject to sales tax, except during specific tax-free periods.

Electronics
Taxable.

SaaS
Not subject to sales tax

Digital Products
Taxable if the buyer receives permanent use rights and no ongoing payments are required (i.e. not a subscription).

Software
Pre-written is taxable and custom software is not.

Freight/Shipping
Shipping charges are typically not taxable unless they are part of the sales price.
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