Answer:
Residents in Georgia pay a sales tax when they buy retail goods, or when they buy in a large amount but as final consumers.
Step-by-step explanation:
A sales tax is an indirect tax on point-of-purchase consumption for certain goods and services. This type of tax is usually calculated as a percentage of the final price to the consumer and is added to the price.
The sales tax is the responsibility of the final consumer only; any intermediate buyer must produce a resale certificate to clear it and sales taxes are levied on any buyer who can not produce such a document.
Prescribed medicines and certain medical items are exempt from this tax in Georgia.