Abstract: A system for automated toll collection which utilizes Global Positioning System technology. The invention includes a Toll Tag 24 which comprises GPS sensor 32, signpost sensor 36, gatekey transmitter 38, and processing & recording module 40. Module 40 is comprised of memory 30 storing known toll location, computer or toll area detector 34, memory for time and location 42, and time clock 44. Once computer 34 determines that a toll area has been entered, it records the entry in memory 42 and activates transmitter 38 to send a signal to sentry receiver 52 which communicates same to toll authority exchange 26.