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Georgia sales tax guide
Georgia sales tax guideusa
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State Tax Rate
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Georgia sales tax guide

We are pleased to welcome you to the 1stopVAT’s Georgia sales and use tax guide. Once you read this article, you will know what is the sales tax rate in Georgia and how to manage your duties as a Georgia sales tax (GA) taxpayer.  If you have questions not covered in this article, we invite you to contact the 1stopVAT team directly.

Georgia sales tax, in essence

A sales tax is similar to VAT – a consumption tax that is charged on goods or services, widespread throughout the world. The sales tax for Georgia is typically charged at the moment of the sale of physical goods or certain services.

Georgia Department of Revenue administers and supervises the sales tax Georgia -based companies collect and pay. In addition, a specialized portal – Georgia Tax Center – allows taxpayers to submit their Georgia tax sales returns online.

To become a taxpayer in Georgia, companies have to establish a strong tie, called a nexus, with the state.  The nexus are formed in several ways (please find more information below). Georgia sales tax rates that must be added to the price of the good or service vary based on the location of the sale, as cities or counties can impose some additional taxes.

Sales of tax-exempt items or cases when a failure to charge a sales tax occurred can be subject to the use tax. This tax can be filed and remitted by sales tax in Georgia (GA) -paying companies and individuals that bought goods or used services that were not taxed at the point of sale.

Find out if you should collect the sales tax in Georgia:

Getting registered as a taxpayer of the sales tax requires fulfilling a couple of criteria. Here are the main characteristics that make you eligible of charging and collecting Georgia state sales tax:

  • Your company must have a strong tie with Georgia (find out more about this criterion below)
  • Your business sells services or goods to Georgia residents. These goods or services are considered taxable
  • Buyers of the goods and/or services your company provides are required to pay sales tax by the state

Establishing a sales tax nexus in Georgia?

These are the ways of forming a tie with the state of Georgia and becoming eligible of collecting the appropriate Georgia sales tax rate:

  • Establishing a physical nexus by having an office, storage facility, or other physical representation in  Georgia. In addition, Georgia-based companies have to account for sales and use tax Georgia and collect the correct Georgia sales tax percentage.
    Nexus for remote sellers:
  • Having sold over USD 250 000 (gross) to people in Georgia or completing over 200 transactions in the state in the last 12 triggers the economic nexus rule. Such remote sellers must register as taxpayers in Georgia and begin charging the correct Georgia state sales tax rate.
  • If an affiliate in Georgia earns more than USD 50 000 referring buyers to remote seller’s products in person or via a website, an affiliate or click-through nexus is formed.
  • Marketplace facilitators that have collected over USD 100 000 in the previous year must collect sales tax on behalf of their sellers.
  • Storing inventory in the state (including Amazon’s warehouses) forms a nexus in Georgia.

Participating in trade shows does not form a nexus in Georgia, but sales made during these shows nevertheless have to be taxed with the appropriate sales tax rate in Georgia.

Learning if you sell taxable items:

Our recommendation is to check if you sell taxable items and services before calculating how much sales tax in Georgia you should charge.

Like in other states of the US, the absolute majority of the goods are taxed in Georgia. Some tangible property – such as groceries – have a reduced sales tax rate Georgia.

Officially, services are non-taxable in GA. However, a numerous list of exemptions exists. Please refer to Georgia DOR for more information.

Registering for Georgia sales tax online:

Georgia Tax Center (GTC) allows not only to file and manage your sales tax records but also to register as a taxpayer in the state conveniently. To proceed with the free-of-charge process, you will have to provide information like your personal and company details, projected sales volume, etc. This information will help the Georgia DOR to assign you the tax filing frequency. By using the GTC website, you will also learn the most recent information on what’s the sales tax in Georgia and how much of it you should charge.

What is the current sales tax in Georgia?

Like many other states, Georgia has a basic sales tax rate and local rates. The sales tax rates Georgia -based or remote companies with a nexus in the state have to pay range from 4 to 9%. The general sales tax rate is fixed at 4,% and the local rates vary from 0 to 5%, making the total rate go up to 9%. If you want to find the accurate sales tax rate for your goods or services, please use our Sales Tax Calculator.  

Filing the sales tax

After learning how much is the sales tax in Georgia you must charge, you are ready to begin filing the sales tax. As missing deadlines of the filing periods can be fined, please keep in mind which frequency your company was assigned. Generally, the larger the business, the more frequent their filing period is, ranging from monthly to quarterly and yearly.

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