Which value is used for TAVT?
Georgia’s value rules vary by transaction. New and ordinary used dealer vehicles use retail selling price before eligible deductions; a casual private-party transaction uses the state manual value.
The Department of Revenue’s TAVT FAQ retains older assessment-manual wording. DOR’s 2019 legislation summary explains the retail-price change effective January 1, 2020, and current Rule 560-11-14 and Form MV-7D agree. These tools follow the current regulation and form.