Main Page | See live article | Alphabetical index In the U.S state of Georgia, a SPLOST is a special-purpose local-option sales tax which can be levied by any county, for the purpose of funding the building and maintenance of parks, schools, roads, and other public facilities. Georgia's state sales tax is currently 4% (groceries and prescription drugs exempted), with the counties allowed to add up to 2% more for SPLOST. A SPLOST is passed by a county commission and voted up or down by voters in the next scheduled election. One SPLOST (1%) may be used to increase the homestead exemption for property taxes. A SPLOST is not required to exempt groceries, but still cannot be applied to prescriptions. Cities are not allowed to levy sales taxes, they instead share proportionately with their county. The MARTA sales tax is separate and not considered a SPLOST. This article is from Wikipedia. All text is available under the terms of the GNU Free Documentation License.