Georgia (U.S. state)

===State taxes===
Georgia has a [[progressive income tax]] structure with six brackets of state [[income tax]] rates that range from 1% to 6%. In 2009, Georgians paid 9% of their income in state and local taxes, compared to the U.S. average of 9.8% of income.<ref name="TF">{{cite web|title=Georgia's State and Local Tax Burden 1977–2009 |publisher=The Tax Foundation |access-date=February 8, 2012 |url=http://www.taxfoundation.org/taxdata/show/448.html |url-status=dead |archive-url=https://web.archive.org/web/20111105131236/http://www.taxfoundation.org/taxdata/show/448.html |archive-date=November 5, 2011}}</ref> This ranks Georgia 25th among the states for total state and local tax burden.<ref name="TF" /> The state [[sales tax]] in Georgia is 4%<ref>{{Cite web|url=https://etax.dor.ga.gov/salestax/salestaxrates/LGS_2014_Jul_Rate_Chart.pdf|title=Georgia Sales and Use Tax Rate Chart Effective July 1, 2014 |date=August 8, 2014|archive-url=https://web.archive.org/web/20140808052204/https://etax.dor.ga.gov/salestax/salestaxrates/LGS_2014_Jul_Rate_Chart.pdf|archive-date=August 8, 2014}}</ref> with additional percentages added through local options (e.g. [[special-purpose local-option sales tax]] or SPLOST), but there is no sales tax on [[prescription drug]]s, certain medical devices, or food items for home consumption.<ref>{{cite web|url=http://www.gppf.org/pub/Taxes/sales_tax.pdf |title=Georgia Public Policy Foundation |publisher=Gppf.org |access-date=October 23, 2012 |url-status=dead |archive-url=https://web.archive.org/web/20120331135645/http://www.gppf.org/pub/Taxes/sales_tax.pdf |archive-date=March 31, 2012}}</ref>

The [[Georgia Legislature|state legislature]] may allow municipalities to institute local sales taxes and special local taxes, such as the 2% SPLOST tax and the 1% sales tax for [[Metropolitan Atlanta Rapid Transit Authority|MARTA]] serviced counties. [[Excise|Excise taxes]] are levied on alcohol, tobacco, and motor fuel. Owners of [[real property]] in Georgia pay [[property tax]] to their county. All taxes are collected by the [[Georgia Department of Revenue]] and then properly distributed according to any agreements that each county has with its cities.