Understanding Union County Tax Rates

Georgia’s base sales‑tax rate is 4 %. Union County adds a local surtax of 0.5 %, bringing the combined rate to 4.5 % for most retail sales within the county’s borders. Georgia also levies a progressive personal income‑tax, with rates ranging from 1 % to 5.75 % depending on income level and filing status. While sales‑tax calculations are straightforward, income‑tax obligations can vary significantly for individuals and businesses alike.

What’s Taxable in Union County?

Union County follows the state’s taxable and exempt categories. Most tangible goods, including electronics, furniture, and miscellaneous items, are taxable. Key exemptions are:

• Groceries — Food items for home consumption are exempt.
• Prescription medications — All drugs purchased from a pharmacy are exempt.
• Clothing — Clothing and footwear under $50 are exempt; items over $50 are fully taxable.
• Wholesale sales — Purchases for resale with a valid resale certificate are exempt.

Services such as dining, lodging, and many professional services remain taxable unless a specific exemption applies. Online retailers must collect the 4.5 % rate if the customer’s address is in Union County.

Recent Rate Changes

Local and state legislation can alter the sales‑tax structure. Over the past year, Union County approved a 0.1 % supplemental rate for road‑repair projects, now integrated into the county surtax. Special district taxes can also be added through ballot measures. The Georgia Department of Revenue’s website offers the most current rates and a calendar of pending changes, so always verify before finalizing calculations.

Tips for Residents & Businesses

Staying compliant and cost‑effective requires a few key practices.

• Confirm the current rate – Check the state’s online calculator or contact the county office before large purchases.
• Maintain exemption records – Keep copies of resale certificates and exempt invoices for at least eight years.
• Use e‑filing for returns – Union County’s electronic portal pre‑computes taxes based on current rates.
• Watch for special district taxes – Verify whether your transaction falls under a school or port authority surcharge by reviewing the county’s tax map.
• Plan for income tax – Businesses should account for Georgia’s income‑tax brackets on net profits; professional advice often saves time and money.
• Follow ballot measures – Annual elections can introduce new taxes; stay informed through local news and county announcements.

By updating rates, keeping precise records, and leveraging online tools, both residents and businesses in Union County can accurately calculate and remit sales and income taxes with confidence.