Sales Tax in Marietta Georgia for Local Business Filing

If you’re doing business or shopping in Georgia, understanding the Marietta sales tax rate can make a real difference to your bottom line. Whether you’re a local resident, a small business owner, or just passing through Cobb County, knowing how much tax you’ll pay on everyday purchases is essential. 

In this guide, we’ll break down everything you need to know about the current sales tax rate in Marietta, how it compares to state averages, and what factors affect your total at checkout.

What is the Sales Tax in Marietta?

As of 2025, the combined sales tax rate in Marietta, Georgia, is 6%. This total comprises:

• Georgia State Sales Tax: 4%
• Special Local Option Sales Tax (SPLOST): 2%

This Marietta sales tax percentage applies uniformly throughout the city. It’s important to note that while the state and county levy sales taxes, the city of Marietta does not impose an additional municipal tax.

Specific Sales Tax Rules for Marietta

Marietta, Georgia, adheres to the state’s sales tax regulations without imposing additional local rules. Here’s a concise overview of the key Marietta sales tax rules applicable to businesses operating in Marietta:

Taxable Goods and Services

In Marietta, the following are subject to Georgia’s sales tax:

• Tangible Personal Property: Items such as electronics, clothing, and furniture.
• Certain Services: Including accommodations, in-state transportation (e.g., taxis, limos), admissions, and participation in games and amusement activities.

Record-Keeping and Compliance

Businesses are required to maintain records of all sales transactions, including receipts, invoices, and other relevant documents, for at least three years.

For detailed information and resources, businesses can visit the Georgia Department of Revenue’s Sales and Use Tax page.

Is what you’re selling taxable in Marietta?

To determine if what you’re selling is taxable in Marietta, Georgia, you’ll need to follow Georgia state sales tax rules, as Marietta doesn’t impose additional city-level tax regulations. Here’s a quick breakdown of how to check:

Taxable in Marietta

These are typically subject to Marietta sales tax:

• Tangible Goods: Electronics, furniture, clothing, appliances, etc.
• Prepared Food and Beverages: Including restaurant meals and takeout.
• Hotel Accommodations: Short-term lodging is taxable.
• Admissions and Amusements: Tickets to events, games, or attractions.
• Certain Services: Such as in-state transportation (e.g., taxis, limos), and some digital goods.

How to Determine Taxability?

To confirm if your specific product or service is taxable:

• Use the Georgia Department of Revenue’s taxability matrix DOR Sales and Use Tax
• Consult a local tax advisor or CPA, especially for niche products or mixed service/goods offerings.
• Apply for a tax exemption certificate, if applicable, for qualifying business purchases.

Determining Nexus in Marietta

Businesses may be required to collect Marietta sales tax if they meet Georgia economic nexus thresholds, even without physical presence. Here’s how nexus is determined:

Ways to Establish Sales Tax Nexus in Marietta

• Physical Presence
  • Operating a store, warehouse, or office in Marietta
  • Having employees, sales reps, or agents working in the city
• Economic Nexus
  • Making over $100,000 in gross revenue from sales to Georgia customers in the current or previous calendar year, or
  • Conducting 200 or more separate retail transactions annually in Georgia

Note: This applies even if your business has no physical presence in Marietta.

• Affiliate Nexus: Having affiliates or third parties in Georgia that help establish or maintain a sales market for your business
• Trade Shows or Events: Participating in trade shows in Georgia for more than five days per year and generating taxable sales

If your business meets any of these conditions, you’re required to register with the Georgia Department of Revenue and collect and remit sales tax on taxable sales in Marietta.

Tax Rates in Marietta, Georgia

As of April 2025, the total sales tax rate in Marietta, Georgia, is 6.00%. This rate comprises the following components:

Use a Marietta sales tax calculator for precise computations on purchases and invoices.

This 6% rate applies uniformly across Marietta. It’s important to note that while the state and county levy sales taxes, the City of Marietta does not impose an additional city sales tax.

For the most accurate and up-to-date information, you can refer to the Georgia Department of Revenue’s official resources. They provide detailed charts and documents outlining current sales and use tax rates.

Other Tax Rates for Marietta

As of April 2025, Marietta, Georgia, does not impose additional special district or industry-specific sales taxes beyond the standard combined state and county rate of 6%. Here’s a breakdown of key categories:

Prepared Food & Beverages

• Tax Rate: 6%
• Details: Sales of prepared food and beverages, including restaurant meals and takeout, are subject to the standard combined state and county sales tax rate.

Alcoholic Beverages

• Tax Rate: 6% + applicable state excise taxes
• Details: Alcohol sales are subject to the standard sales tax rate. Additionally, the state imposes excise taxes on alcoholic beverages, which vary depending on the type and volume of alcohol.

Entertainment & Admissions

• Tax Rate: 6%
• Details: Charges for admissions to events, theaters, and other entertainment venues are taxed at the standard rate.

Hotel & Lodging

• Tax Rate: 6% + applicable state and local hotel/motel taxes
• Details: In addition to the standard sales tax, hotel and lodging accommodations may be subject to additional state and local hotel/motel taxes.

Digital Goods & Streaming Services

• Tax Rate: 6%
• Details: Sales of digital goods, such as e-books, music downloads, and streaming services, are generally subject to the standard sales tax rate.

What Items are Exempt from Taxes in Marietta?

Some items are exempt from Marietta sales tax based on sales tax exemptions in Georgia. Here’s a breakdown of commonly exempt items:

Food & Groceries

• Unprepared Food Items: Most groceries intended for off-premises consumption, such as produce, meat, and bread, are exempt from Georgia’s 4% state sales tax. However, local jurisdictions, including Cobb County, may impose additional taxes on these items.
• Prepared Foods: Items like restaurant meals, hot deli foods, and ready-to-eat items are generally taxable.

Medical & Health-Related Items

• Prescription Drugs: Medications prescribed by a licensed healthcare provider are exempt from the Marietta sales tax.
• Medical Devices: Certain medical supplies and equipment, such as prosthetics and hearing aids, are exempt.
• Over-the-Counter Medications: Generally taxable, unless prescribed by a licensed practitioner.

Industrial & Agricultural Equipment

• Manufacturing Equipment: Machinery and equipment used directly in manufacturing processes may qualify for exemptions.
• Agricultural Equipment: Qualified agricultural producers can obtain exemptions for certain equipment and inputs used in farming operations. 

Utilities

• Residential Utilities: Electricity, gas, and water services for residential use are generally exempt from sales tax. 

Cultural & Educational Items

• Art and Cultural Objects: Sales of objects of art and of anthropological, archaeological, geological, horticultural, or zoological value are exempt.

Motor Vehicles

• Motor Vehicles: Instead of the standard sales tax, Georgia imposes a one-time Title Ad Valorem Tax (TAVT) on motor vehicle purchases. 

Filing Sales Tax Returns in Marietta

In Marietta, Georgia, businesses are required to comply with state-level sales tax filing procedures, as the city does not impose additional local sales tax regulations. Here’s a concise guide to help you navigate the essential aspects of filing sales tax returns:

How to File?

• Online Portal: All sales tax returns must be filed through the Georgia Tax Center (GTC), the official online portal provided by the Georgia Department of Revenue.
• Filing Requirement: Even if no sales were made or no tax is due for a period, a sales tax return must still be filed to maintain compliance.

Filing Frequency

The frequency of filing Marietta sales tax returns is determined by your business’s average monthly tax liability:

• Quarterly Filing: If your average sales and use tax liability is less than $200 per month over a continuous six-month period, you may qualify to file and remit taxes on a quarterly basis. These returns must cover calendar quarters ending March 31, June 30, September 30, and December 31.
• Annual Filing: If your average monthly tax liability is under $50 over a six-month span, you may be allowed to file returns and payments once per year. The annual return must cover the full calendar year ending December 31.
• Special Period Filing: You can request to file on a custom schedule, other than monthly, by submitting a written request with valid justification. Approval must be granted by the Commissioner or a designated official. Once approved, you must submit your proposed reporting periods for the upcoming calendar year by November 1 each year. Failure to do so on time may result in the revocation of this filing privilege.

Penalties for Late Filing or Payment

Under the Georgia Code, the following penalties may apply for noncompliance:

• Late Filing: A penalty of 5% of the unpaid tax for each month or part of a month the return is late, up to a maximum of 25%.
• Late Payment: A penalty of 0.5% of the unpaid tax per month or part of a month, up to 25%. (This penalty does not apply if the return is amended due to an IRS audit.)
• Negligent Underpayment: A penalty of 5% of the underpaid tax amount.
• Fraudulent Underpayment: A penalty of 50% of the underpaid tax amount.

Important: The total combined penalty for late filing and late payment cannot exceed 25% of the tax not paid by the original due date.

Additional Notes

• Record-Keeping: Businesses must maintain records of all sales, purchases, and tax-related documents for a minimum of three years. Records that must be kept include records of sales and purchases, books of account that are necessary to determine the amount of tax due, and all invoices and other records of property subject to sales or use tax.
• Prepaid Estimated Tax: If your tax liability in the preceding calendar year exceeded $60,000 (excluding local sales taxes), you are required to remit prepaid estimated tax, which is 50% of the estimated tax liability.

FAQs for Marietta Sales Tax

Q. How do I register for a sales tax permit in Marietta?

You can register for a Marietta sales tax permit with Commenda seamlessly. From form completion to online submission, the platform handles everything.

Q. When are sales taxes due in Marietta?

If you’ve filed a tax return with the County, the City of Marietta Tax Division will send your tax bill in August. Taxes are due upon receipt and become delinquent 60 days after the mailing date, typically by October 31. Residents of the City are subject to a dual taxation system, meaning you’ll receive two separate tax bills: one from the City and one from the County. 

Q. How do I file a sales tax return in Marietta?

Commenda streamlines your Marietta sales tax return filing by managing the entire process. We ensure accurate data entry, timely submissions, and compliance with state requirements, so you can focus on your business while we handle the complexities of tax filing.

Q. What happens if I collect sales tax but don’t remit it in Marietta?

Failing to remit collected sales tax is a serious offense in Georgia. Business owners may face substantial penalties, including fines and felony charges. Under amendments effective July 1, 2006, criminal violations related to sales and use taxes can lead to stiff fines and even prison time.

Q. Are services taxable in Marietta?

In Georgia, most services are exempt from sales tax. However, there are exceptions, including:

• Amusement Services: Admissions to events, games, or attractions.
• Accommodations: Hotel and lodging services.

Transportation Services: Transportation of individuals.