TSPLOST 2_Final_5x7

TSPLOST Frequently Asked Questions

  1. What is a TSPLOST?
    Transportation Special Purpose Local Option Sales Tax. A one-percent sales tax which must be approved by the voters and can only be used for transportation.
  2. Who pays the TSPLOST?
    The proposed one cent TSPLOST applies to all who purchase goods in our county, not just those who own property. 
  3. How much will it raise?
    TSPLOST is projected to produce up to $80 million for Walton County projects over five years
  4. Who decides what roads are repaired or improved?
    The county and cities prepared the project lists for this TSPLOST referendum, based on projects they determined were the most beneficial, urgent, and necessary. 
  5. When will the TSPLOST start?
    The sales tax would begin on April 1, 2023, last no more than 5 years, and end on March 30, 2026, or when the maximum amount of revenue is reached. It can be renewed by voters for an additional five years in another referendum.
  6. How is the Tax Revenue Distributed?
    If approved, TSPLOST funds will be distributed among the county and cities based on population, as determined by the U.S. Census.
  7. What will the election ballot say?
     The ballots to be used in the election shall have written or printed thereon substantially the following:
    "Shall a special one percent sales and use tax be imposed in the special district consisting of Walton County for a period of five (5) years and for the raising of an estimated net amount to $80,000,000 for transportation purposes?"
  8. What other counties have a Transportation SPLOST?
     There are currently 108 counties in Georgia that have passed a transportation sales tax, and others are considering one.

Exemptions –  In addition to the statutory exemptions that generally apply to all local taxes, TSPLOSTs do not apply to

  • the sale or use of jet fuel
  • the sale or use of any type of fuel used for off-road heavy-duty equipment, off-road farm or agricultural equipment, or locomotives
  • the sale or use of fuel that is used for propulsion of motor vehicles on the public highways
  • motor fuel for public mass transit
  • the sale, use, storage, or consumption of energy that is necessary and integral to the manufacture of tangible personal property at a manufacturing plant in Georgia