What's the correct way to calculate GATAVT on used car? Dealer had it listed for $11,444. Got it down to $9,800 before fees. GATAVT was same with every offer sheet. If the tax is 7% they are using $12,600 as fair mkt value. The GA Dept of Revenue 2023 Assessment Manual has fair market of $10,450 based on VIN code. Dealer value vs DoR vs actual sale price is a couple of hundreddollarsdifference. I get the feeling they're trying to cover the negotiation difference by hiding it in the tax.