Fiscal Research Center

Revenue Losses from Exemptions of Goods from the Georgia Sales and Use Tax

Full Report(PDF)

Revenue Losses from Exemptions of Goods from the Georgia Sales and Use Tax (William J. Smith and Mary Beth Walker).  The general sales tax is an important revenue source for the state of Georgia.In terms of size, the sales tax accounted for $5.2 billion in fiscal year 2005 (or 34.3 percent of the total state government tax revenue).  FRC Report 134 (September 2006)