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Georgia Sales Tax Guide for Businesses
Fast Facts
Return Location: Online or mail-in (only if return is less than $500)
Has Local Filings: Yes
Sales Tax Rate: 4% state rate plus local rates. Click here for more information about local rates.
Contact Information: Visit their website or call 877-423-6711 for their tax hotline.
How is Tax Calculated?: Georgia sales taxes are based on the destination of the sale (rate is based on where the buyer is located). Read more here.
Are Services Taxable?: Sales of services are generally exempt from Georgia sales tax unless they are specifically taxable. Read more here.
Nexus in Georgia
What Creates Nexus: A business is considered to be “engaging in business in Georgia” (and therefore owe sales tax) if they have:
- An office or place of business in Georgia
- An employee present in Georgia
- Goods in a warehouse in Georgia
- Ownership of real or personal property in Georgia
- Delivery of merchandise in Georgia (specifically in the seller’s vehicle/fleet, etc.)
- Independent contractors or other representatives in Georgia
- Read more about nexus conditions in Georgia here.
eCommerce Nexus?: Georgia does have special laws that create nexus for online sellers, specifically “click-through nexus”. Read more about the click-through nexus laws in Georgia here.
How to File a Sales Tax Return in Georgia
Online or mail-in: If your return is greater than $500, Georgia requires that you file your return online at the Georgia Tax Center site. If your return is less than $500, you may also mail-in form ST-3.
We will be adding an instructional video here at a later date.
How to Get a Sales Tax Permit in Georgia
View our full guide: Coming soon
Where to Register: Georgia Tax Center
Registration Fee: There is no fee for registering for a sales tax permit in Georgia
Renewal Required?: No, Georgia does not require that you renew your sales tax permit.
Georgia Sales Tax Filing Frequency
Georgia generally has taxpayers file on a monthly basis, but there are certain cases where quarterly or annual filing may be permitted:
Quarterly: If sales tax liability for a consecutive six month period has averaged less than $200 per month, you may be permitted to file returns on a quarterly basis
Annually: If sales tax liability for a consecutive six month period has averaged less than $50 per month, you may be permitted to file returns on an annual basis
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Discounts: There is an early filing discount of 3% on the first $3,000 of tax due in Georgia, with a 0.5% discount on the remainder due.
Late Fees: If you file your return late in Georgia, a penalty of a greater of 5% of the tax or $5 (and an additional 5% or $5 for each additional late month) will be due.
Read more about Georgia sales tax penalties and late fees here.
Georgia Sales Tax Return Due Dates
Georgia’s sales tax returns are typically due on the 20th of the following month. Read more on Georgia’s website.
Monthly Filing Frequency
January Collection — February 20th
February Collections — March 20th
March Collections — April 20th
April Collections — May 21st
May Collections — June 20th
June Collections — July 20th
July Collections — August 20th
August Collections — September 20th
September Collections — October 22nd
October Collections — November 20th
November Collections — December 20th
December Collections — January 22nd (following year)
Quarterly Filing Frequency
Q1: Jan – March Collections — April 20th
Q2: April – June Collections — July 20th
Q3: July – September Collections — October 22nd
Q4: October – December Collections — January 22nd (following year)
Annual Filing Frequency
January – December Collections — January 22nd (following year)
Georgia Sales Tax Holidays
Georgia does not offer any sales tax holidays in 2018.
Special Notes for Amazon Sellers
Amazon does have a warehouse in Georgia. Be sure to check to see if your FBA inventory is being stored in Georgia, as it will create a sales tax obligation.
We can help you determine where Amazon is storing your inventory. Contact us to learn more.
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Disclaimer: Nothing on this page should be considered tax or legal advice. Information provided on this page is general in nature and is provided without warranty.
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