GEORGIA
State Sales Tax 4%
County Sales Tax – Varies by County
Personal Property Taxes
Boats/motors are taxed in the county where they are “functionally” located for recreational or convenience purposes. “Functionally” located means located in a county in this state for a cumulative period of 184 days or more during the immediately preceding year.
Taxes are handled by each individual county.
REGISTRATIONS
Wildlife Resources Division
(800) 366-2661
http://www.georgiawildlife.com
AS OF 2020 GEORGIA NOW ISSUES TITLES FOR BOATS.
Boat Trailers
Dept. of Motor Vehicles
(404) 968-3800
Visiting Period – 60 Days with valid out of state registration