Georgia Sales Tax for Contractors (2026): Who Pays on a Home Remodel
Whether a Georgia contractor charges sales tax on a home remodel, who pays on materials, and three jobs worked at 4%.
Not tax advice. General information from each state's revenue department, checked Oct 29, 2026. Rates shown are the state rate; city and county tax is extra where it applies. The facts of your job and contract can change the answer; for a specific job, ask a tax professional in your state.
The rule in Georgia
Materials only
Contractors are the consumers of materials; installing them in a home isn't taxed to the customer.
4%
4% plus local
Itemizing or time and materials
No change found.
None
Source: GA DOR Contractor FAQs (DOR FAQ, undated)
“Contractors are deemed consumers of tangible personal property used in a construction project”
Three jobs, worked
| Job | Customer | You pay |
|---|---|---|
| Bathroom $12,000 job, $5,000 materials | $0 | $200 |
| Kitchen $40,000 job, $15,000 materials | $0 | $600 |
| Addition $90,000 job, $35,000 materials | $0 | $1,400 |
On the kitchen: The customer pays no sales tax. You pay $600 on $15,000 of materials at 4%, and build it into the price.
Georgia sales tax questions
Do contractors charge sales tax in Georgia?
Not on a home remodel. The contractor pays tax on materials when buying them and charges the homeowner none.
Is labor taxable in Georgia?
Not for remodeling a home.
What rate do contractors pay on materials in Georgia?
4% state rate, plus local tax where you buy the materials.
Compare other states
How we checked
We read each state's sales tax rule for construction contractors on the revenue department or legislature site, and its 2026 state rate. Two independent research passes covered all 50 states and DC, and a third reviewer checked the result. Where a state's own page would not load, the row names the copy we read. Last checked .
This guide explains the general rule for remodeling an owner-occupied home. It is not tax advice.