We are talking about sales tax as if you purchased a vehicle and not registration fee.
So you learn something new everyday. Georgia may just have the strangest car tax laws yet. Perhaps everyone does owe 3% (maybe differs by county) when they title their car their.
Tangentially related - if you are trading in a lease for a new lease with the same company, will they waive the taxes on it or is there any other benefit other than offered incentives? This would be specific for the state of Georgia where you pay Ad Valorem Taxes.