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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

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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You'll learn where you owe sales tax and what your historical liabilities are.

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