Rates last verified: August 26th, 2026
Sources: Georgia Department of Revenue; Georgia regulations; Georgia Emergency Communications Authority. Full citations at the bottom of this page.
Georgia runs telecom through its general sales and use tax, but with a narrow, enumerated base. Regulation 560-12-2-.24 lists the communication services that are taxable and states that the tax does not apply to other communication services. On top of the sales tax sits a uniform $1.50 monthly 911 charge that applies to every line type, one of the flatter and broader 911 structures in the country.
Quick Facts
| Item | Georgia Treatment |
|---|---|
| State sales tax | 4% (O.C.G.A. § 48-8-30), plus local sales tax rates by county |
| Taxable communication services | Local exchange telephone service, cellular monthly access charges, vertical features such as call waiting and call forwarding, roaming daily access charges, and guaranteed charges for semi-public coin-box service |
| Not taxable | Cellular airtime usage when separately stated on the bill, voice mail services, and communication services the regulation does not list |
| Cellular sourcing | The customer's garage or billing address sets the tax rate |
| 911 charge | $1.50 per line, per month, on wireline, wireless, and Voice over Internet Protocol (VoIP) service |
| Prepaid wireless 911 charge | $1.50 per retail transaction, collected by the seller and remitted through the Georgia Tax Center |
| Internet access | Exempt under the federal Internet Tax Freedom Act |
How Georgia Taxes Telecom Services
Georgia's sales tax reaches telecom by enumeration. The communication services regulation makes three categories taxable: local exchange telephone service, cellular telephone service, and guaranteed charges for semi-public coin-box service. Within cellular, the taxable charges are the monthly access charge, vertical services such as call waiting and call forwarding, and roaming daily access charges. Airtime usage escapes tax if it is separately stated on the customer's bill, and voice mail is not taxable. Services the regulation does not list are not taxed.
That structure puts the tax outcome inside the invoice. The same wireless plan can produce different tax depending on whether access and usage are broken out or bundled into one line, so billing design and tax calculation have to agree.
The rate stack is conventional: 4% state tax under O.C.G.A. section 48-8-30, plus local sales tax rates that vary by county. For cellular service, the customer's garage or billing address determines which rates apply, and resold access and interconnection services can move tax-free with a resale certificate or a matching credit.
911 And Other Per-Line Fees
Georgia charges $1.50 per month, per line, for 911, and the amount does not vary by technology: wireline, wireless, and VoIP connections all pay the same $1.50, imposed by the counties and municipalities that operate 911 centers and funneled through the state. Service providers collect it on monthly bills, the Department of Revenue processes it, and the Georgia Emergency Communications Authority (GECA) distributes the funds to local 911 centers.
Prepaid wireless pays the same amount at the register: $1.50 per retail transaction, collected by the seller and remitted through the Georgia Tax Center. The Department of Revenue distributes prepaid collections to jurisdictions that operate 911 centers.
Taxability By Service Type
Taxable under Georgia's communication services regulation:
- Local exchange telephone service
- Cellular monthly access charges
- Vertical services, including call waiting and call forwarding
- Roaming daily access charges
- Guaranteed charges for semi-public coin-box telephone service
Not taxable:
- Cellular airtime usage, when separately stated on the bill
- Voice mail services
- Communication services the regulation does not list
- Internet access, under the federal Internet Tax Freedom Act
How CereTax Handles Georgia
Georgia's risk sits at the line-item level. Taxability turns on which charges appear on the invoice and how they are stated, the rate turns on the customer's billing address and county, and the 911 charge rides on every line regardless of technology. CereTax applies Georgia's enumerated taxability rules line item by line item, sources each charge to the right county, carries the 911 charge by connection, and keeps an audit trail behind every calculation. If you serve customers in Georgia, book a demo and bring a real invoice.
Sources
- Georgia Compiled Rules and Regulations, rule 560-12-2-.24, Communication Services. Accessed August 25, 2026.
- O.C.G.A. § 48-8-30, imposition of state sales and use tax. Accessed August 25, 2026.
- Georgia Department of Revenue, sales and use tax rate charts. Accessed August 25, 2026.
- Georgia Department of Revenue, Non-Prepaid 911 and Prepaid Wireless 911 Charges. Accessed August 25, 2026.
- Georgia Emergency Management and Homeland Security Agency, Georgia Emergency Communications Authority FAQs. Accessed August 25, 2026.
- Internet Tax Freedom Act, 47 U.S.C. § 151 note.
See how other states compare on the full telecom tax by state table.
