Motor carrier taxes - Georgia

Property/ad valorem taxes

Title Ad Valorem Tax (TAVT) applies to most vehicles purchased after March 2013. The TAVT replaces vehicle sales tax and is a one-time tax that is paid at the time the vehicle is titled. Each time vehicle ownership is transferred or a new resident registers the vehicle in Georgia for the first time, the TAVT is due.

Annual ad valorem tax applies to most vehicles not taxed under TAVT. It is a value tax that is assessed annually and must be paid at the time of registration. Payment of ad valorem tax is a prerequisite to receiving a tag or renewal decal. Ad valorem taxes are due each year on all vehicles whether they are operational or not, even if the tag or registration renewal is not being applied for.

Sales & use taxes

If the vehicle is subject to the Title Ad Valorem Tax (TAVT), no sales and use tax is due on the vehicle. When applying for a Georgia title and license plate for a vehicle that was not subject to TAVT and purchased from an out-of-state or country dealer or an out-of-state business or a Georgia business, Georgia sales tax must be paid at the time of registration or proof submitted that the sales tax has already been paid. If the selling dealer used an incorrect sales tax rate to calculate the amount of Georgia sales tax due, then any additional sales tax due must be paid at the time of registration or proof of payment submitted.