Any time a vehicle is purchased from a business or dealer outside of Georgia, sales tax is due. The Georgia Department of Revenue (DOR) has determined 6% as the sales tax for Gwinnett County residents.
In such cases, the appropriate amount of sales tax as determined by the Georgia DOR must be paid before you can title the vehicle. You will not receive a tag for the vehicle until sales tax is paid.
If you buy a vehicle from an out-of-state source over the Internet, and the Internet site or company collects a fee of any kind for processing the sale, that site or company becomes a broker for the sale, and sales tax will be due. This can also apply to purchases over the Internet from individuals.
Sales tax can be paid in the following ways:
- If the out-of-state business or dealer is authorized by the Georgia DOR to collect Georgia sales tax and does so, you may have nothing further to pay at your tag office. Provide a bill of sale indicating the amount of sales tax collected.
- If you pay sales tax to an out-of-state business or dealer that is not authorized by the Georgia DOR to collect sales tax, you may receive credit based on the reciprocal agreement that Georgia has with that particular state. If the reciprocal agreement between Georgia and the state where the vehicle was purchased does not allow for full credit of the sales tax amount you paid to the unauthorized out-of-state dealer, you will be responsible for the difference. In some cases, this could result in your paying sales tax twice on the same vehicle. In these situations, you would contact the out-of-state dealer to resolve the sales tax payment.
- Payment for any sales tax due can be made directly to the Georgia DOR at any Georgia DOR regional office. For information regarding State of Georgia DOR locations, click here.
- You may also pay sales tax at any Gwinnett County tag office. Tag offices accept personal checks, money orders and cashier’s checks as well as MasterCard, Visa and Discover. For Gwinnett County tag office locations, click here.
When visiting either a Georgia DOR office or a tag office, bring an itemized bill of sale for the vehicle. If sales tax was collected at the time of sale, this must be reflected. If you are leasing a vehicle, bring the lease agreement.
Unfortunately, the Gwinnett County Tax Commissioner’s Office will be unable to determine the amount of sales tax due over the phone.
Note: The Gwinnett County Tax Commissioner’s Office cannot accept checks made out to either “Georgia Department of Revenue” or “State of Georgia.” When paying sales tax at a tag office, make checks out to “Gwinnett County Tag Agent.”
Updated 1/6/09
Any time a vehicle is purchased from a business or dealer outside of Georgia, sales tax is due. The Georgia Department of Revenue (DOR) has determined 6% as the sales tax for Gwinnett County residents.
In such cases, the appropriate amount of sales tax as determined by the Georgia DOR must be paid before you can title the vehicle. You will not receive a tag for the vehicle until sales tax is paid.
If you buy a vehicle from an out-of-state source over the Internet, and the Internet site or company collects a fee of any kind for processing the sale, that site or company becomes a broker for the sale, and sales tax will be due. This can also apply to purchases over the Internet from individuals.
Sales tax can be paid in the following ways:
- If the out-of-state business or dealer is authorized by the Georgia DOR to collect Georgia sales tax and does so, you may have nothing further to pay at your tag office. Provide a bill of sale indicating the amount of sales tax collected.
- If you pay sales tax to an out-of-state business or dealer that is not authorized by the Georgia DOR to collect sales tax, you may receive credit based on the reciprocal agreement that Georgia has with that particular state. If the reciprocal agreement between Georgia and the state where the vehicle was purchased does not allow for full credit of the sales tax amount you paid to the unauthorized out-of-state dealer, you will be responsible for the difference. In some cases, this could result in your paying sales tax twice on the same vehicle. In these situations, you would contact the out-of-state dealer to resolve the sales tax payment.
- Payment for any sales tax due can be made directly to the Georgia DOR at any Georgia DOR regional office. For information regarding State of Georgia DOR locations, click here.
- You may also pay sales tax at any Gwinnett County tag office. Tag offices accept personal checks, money orders and cashier’s checks as well as MasterCard, Visa and Discover. For Gwinnett County tag office locations, click here.
When visiting either a Georgia DOR office or a tag office, bring an itemized bill of sale for the vehicle. If sales tax was collected at the time of sale, this must be reflected. If you are leasing a vehicle, bring the lease agreement.
Unfortunately, the Gwinnett County Tax Commissioner’s Office will be unable to determine the amount of sales tax due over the phone.
Note: The Gwinnett County Tax Commissioner’s Office cannot accept checks made out to either “Georgia Department of Revenue” or “State of Georgia.” When paying sales tax at a tag office, make checks out to “Gwinnett County Tag Agent.”
Updated 1/6/09