February 27, 2018
Title Ad Valorem Tax (TAVT) on Vehicles Purchased Out-of-State
Dear Consumer Ed:
I live in Missouri and will be moving to Atlanta next month. Will I have to pay the Title Ad Valorem Tax (TAVT) in Georgia, even though I already paid vehicle tax in Missouri?
Consumer Ed says:
Updated April 6, 2021
For the answer to this question we consulted the Georgia Department of Revenue.
Vehicles purchased on or after March 1, 2013 and titled in Georgia are exempt from sales and use tax and the annual ad valorem tax, i.e. the “birthday tax”. Instead, the purchased vehicles are subject to a one-time title ad valorem tax (TAVT). Vehicles purchased through a private sale (non-dealer sale) that were previously exempt from sales tax are now subject to the TAVT as well.
You will have to pay Georgia’s TAVT even though you paid a tax on your vehicle in Missouri. The good news is that you do not have to pay the current TAVT rate applicable to current Georgia residents. New residents moving into Georgia are required to register and title their vehicle in Georgia and must pay TAVT in an amount equal to 3% of the fair market value of their vehicles.
You are still required to annually register your vehicle in your home county and pay the associated $20 standard renewal fee, or any additional renewal fees in the case of specialty tags. If you live in one of the 13 emissions counties, the annual emissions test is required prior to registration. The counties requiring emissions testing are: Cherokee, Clayton, Cobb, Coweta, DeKalb, Douglas, Fayette, Forsyth, Fulton, Gwinnett, Henry, Paulding and Rockdale counties. Note that the three most recent vehicle model years are exempt from emissions testing, as are vehicles that are 25 or more years old.
Please note that the one-time TAVT is not tax-deductible.
For further information about TAVT, visit the Georgia Department of Revenue’s website at www.dor.ga.gov.
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