Marietta’s combined sales tax rate is 6.00% in 2026. That is 4% Georgia state tax plus 2% Cobb County local tax, with no city sales tax, per the Georgia Department of Revenue Sales and Use Tax page. The Georgia Department of Revenue is referred to below as the DOR.
This guide is built for a Marietta business owner. It covers how to register, collect the 6% correctly, and file with the state, plus the taxability and penalty rules that trip up local sellers.
What Is the Sales Tax Rate in Marietta, Georgia in 2026?
Marietta’s combined sales tax rate is 6.00% in 2026, unchanged from 2025. It combines Georgia’s 4% state tax and Cobb County’s 2% local tax, with 0% city tax, per the Georgia DOR general rate chart effective January 1, 2026. The local 2% is funded by a Special Purpose Local Option Sales Tax (SPLOST).
| Jurisdiction | Rate | Source |
|---|---|---|
| Georgia state | 4.00% | Georgia DOR general rate chart (Jan 1, 2026) |
| Cobb County local (two 1% SPLOSTs) | 2.00% | Cobb County taxation page |
| City of Marietta | 0.00% | Georgia DOR rate chart (no separate Marietta code) |
| Combined | 6.00% | Georgia DOR general rate chart (Jan 1, 2026) |
The 2% is not one county tax. Cobb County’s official taxation page states the 6% is “a four percent state sales tax and two one-percent special local option sales taxes (SPLOST),” one of which is an Educational SPLOST. Both the DOR rate chart and Cobb County confirm the same 6%.
Does Marietta Charge a City Sales Tax?
No. Marietta charges 0% municipal sales tax, so a Marietta business collects the same 6% as the rest of Cobb County. The Georgia DOR rate chart lists Cobb County (code 033) at 6% with no separate Marietta line, and no special district taxes apply inside city limits. Atlanta, by contrast, reaches 8.9%.
Atlanta stacks Metropolitan Atlanta Rapid Transit Authority (MARTA) and Transportation SPLOST (TSPLOST) taxes on top of the state and county rates, hitting 8.9% per the Georgia DOR rate chart. See Commenda’s Atlanta sales tax guide for that breakdown. Marietta sellers avoid this layering entirely.
How Do I Calculate Sales Tax in Marietta?
Multiply the taxable sale amount by 6%. A $100 taxable sale carries $6 in sales tax, for a $106 total. The rate is uniform across Marietta, so a single 6% factor works for every in-city taxable transaction.
For address-level lookups across other jurisdictions, use Commenda’s sales tax calculator. The calculator finds the correct rate for a location; it does not measure your nexus exposure, so pair it with the nexus check below.
Do I Need to Collect Sales Tax in Marietta?
Yes, if you have physical or economic nexus in Georgia. Economic nexus is triggered by more than $100,000 in gross Georgia revenue OR 200 or more separate retail sales into Georgia in the current or previous calendar year, per Georgia law (Official Code of Georgia Annotated, or O.C.G.A.) § 48-8-2. Both prongs remain in force under Georgia DOR out-of-state seller guidance.
| Nexus trigger | Threshold or detail | Source |
|---|---|---|
| Physical presence | Store, warehouse, office, employees, or agents in Marietta | O.C.G.A. § 48-8-2 |
| Economic nexus | >$100,000 gross Georgia revenue OR 200+ separate retail sales (current or prior year) | O.C.G.A. § 48-8-2(8)(M.1)-(M.2) |
| Affiliate nexus | In-state affiliates maintaining your Georgia market | O.C.G.A. § 48-8-2 |
| Trade show activity | More than 5 days per 12 months and >$100,000 prior-year net income | Georgia DOR out-of-state sellers |
Georgia lowered its dollar threshold from $250,000 to $100,000 under HB 182, effective January 1, 2020, keeping the 200-transaction prong (Georgia DOR). Confirm your exposure with the Commenda US nexus exposure guide and the Georgia state sales tax page.
Is My Product Taxable in Georgia?
Tangible personal property is taxable by default in Georgia. Most services are exempt, with named exceptions such as accommodations, admissions and amusements, and in-state transportation. Taxable items also include prepared food, hotel lodging, some digital goods, and alcohol, all at the 6% combined rate per the Georgia DOR Sales and Use Tax page.
Taxable in Marietta: tangible goods (electronics, clothing, furniture), prepared food, short-term lodging (plus separate state and local hotel/motel taxes), admissions and amusements, in-state transportation, some digital goods, and alcohol (6% plus separate state excise taxes).
| Exemption | Treatment | Source |
|---|---|---|
| Groceries / unprepared food | Exempt from 4% state tax; 2% Cobb local still applies | Ga. Comp. R. & Regs. 560-12-2-.104 |
| Prescription drugs | Exempt | Georgia DOR Sales and Use Tax |
| Certain medical devices | Exempt | Georgia DOR Sales and Use Tax |
| Over-the-counter (OTC) medications | Taxable unless prescribed | Georgia DOR Sales and Use Tax |
| Resale purchases | Exempt with a valid exemption certificate | Georgia DOR Sales and Use Tax |
| Manufacturing and agricultural equipment | Exempt with proper certificates | Georgia DOR Sales and Use Tax |
| Motor vehicles | No sales tax; one-time Title Ad Valorem Tax (TAVT) instead | Cobb County taxation page |
Manage resale and exempt B2B sales with Commenda’s Georgia exemption certificate guide, and check the Georgia DOR Sales and Use Tax page for the full taxability matrix.
What Is the Marietta Prepared Food Tax Rate?
Prepared food, including restaurant meals, hot deli items, and takeout, is taxed at the standard 6% combined rate. Georgia has no separate elevated meals tax. Groceries for home consumption are exempt from the 4% state portion but still pay the 2% Cobb local tax, per Georgia regulation 560-12-2-.104, so groceries are taxed at 2%, not 0% or 6%.
The line between grocery and prepared food is where sellers get audited. Heated foods, foods sold with utensils, and combined ready-to-eat items shift into “prepared” and full 6% taxability under Georgia DOR rules.
How Do I Register for a Georgia Sales Tax Permit?
Register online with the DOR through the Georgia Tax Center (GTC) at gtc.dor.ga.gov before making taxable sales. Registration is free and issues your Georgia sales and use tax number. Do this once you confirm nexus and before you collect a single dollar of tax.
Steps to register:
- Gather business details (legal name, EIN, entity type, NAICS code, owner information).
- Create a GTC account and complete the sales and use tax registration.
- Receive your sales tax number, then begin collecting the 6%.
For a walkthrough, see Commenda’s Georgia sales tax permit guide.
How Do I File Sales Tax in Cobb County?
You file with the state through the Georgia Tax Center, not with Cobb County or the City of Marietta; the state distributes the local share. Returns are due by the 20th day of the month following the reporting period, and monthly filing is the default frequency, per the Georgia DOR file and pay page.
| Filing frequency | Qualification | Source |
|---|---|---|
| Monthly (default) | All dealers unless approved for less; due 20th of following month | O.C.G.A. § 48-8-49 / Georgia DOR |
| Quarterly | Average liability under $200/month over prior 6 months | Ga. Comp. R. & Regs. 560-12-1-.22 |
| Annual | Average liability under $50/month over prior 6 months | Ga. Comp. R. & Regs. 560-12-1-.22 |
| Special period | Written request; proposed periods due by November 1 each year | Ga. Comp. R. & Regs. 560-12-1 |
Two rules catch Marietta businesses. Zero returns are still required even with no sales. And if prior-year liability exceeded $60,000 (excluding local taxes), you must remit a prepaid estimated tax of 50% of estimated liability, per Georgia DOR filing rules.
What Are the Penalties for Late Filing in Georgia?
Late filing costs the greater of 5% of the unpaid tax or $5 per month, capped at 25% of the tax, per O.C.G.A. § 48-8-66. The combined late filing and late payment penalty cannot exceed 25% of the tax unpaid by the due date, per the Georgia DOR penalty and interest rates page.
| Violation | Penalty | Source |
|---|---|---|
| Late filing | 5% of tax (or $5) per month, max 25% (or $25) | O.C.G.A. § 48-8-66 / Georgia DOR |
| Late payment | 5% of tax (or $5) per month, max 25% (or $25) | O.C.G.A. § 48-8-66 / Georgia DOR |
| Negligent underpayment | 5% of underpaid tax | O.C.G.A. § 48-8-66 |
| Fraudulent underpayment | 50% of underpaid tax | O.C.G.A. § 48-8-66 |
| Collecting but not remitting | Criminal charges | Georgia Code |
Past-due tax also accrues interest at the Federal Reserve prime rate plus 3% annually, effective for interest accruing since July 1, 2016 (Georgia DOR). Keep records of sales, purchases, books of account, and invoices for at least three years (Georgia DOR).
How Commenda Helps With Marietta Sales Tax Filing
Commenda’s global indirect tax software tracks your physical and economic nexus across states, registers your business, and files Georgia returns on time, so you close the laptop knowing the 6% is collected and remitted correctly. It connects to 100+ Enterprise Resource Planning (ERP), Application Programming Interface (API), and custom integrations, so your transaction data flows in without manual uploads.
Confirm your exposure with the US nexus exposure guide, check rates with the sales tax calculator, and review Georgia specifics on the Georgia state sales tax page. Book a demo to get your free nexus exposure assessment.
