Georgia Sales Tax Guide for eCommerce Businesses
Georgia Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
Contact Us
Georgia's Sales Tax Authority
State Phone Information
877-423-6711
Member of the Streamlined Sales Tax Governing Board?
Tax percent range for remote sellers in Georgia
4% to 9%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in Georgia?
If you have nexus in Georgia you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does Georgia charge sales tax on shipping?
Yes
Do you have physical nexus in Georgia?
A seller has physical nexus in Georgia if they have any of the following:
An office or place of business
An employee present
Goods in a warehouse
Ownership of real or personal property
Delivery of merchandise in Georgia (specifically in the seller’s vehicle/fleet, etc.)
Independent contractors or other representatives in the state
Do you have economic nexus in Georgia?
Georgia's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
Or 200 transactions
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
January 1, 2019
What types of sales are included in Georgia's Economic Nexus Sales Threshold?
Retail sales are included.
Marketplace sales made by individual sellers are excluded from the threshold.
How does Georgia treat exempt transactions when calculating economic nexus?
Exempt sales are included but exempt services and sale for resales are not included in the threshold
Does Georgia have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
Georgia sales tax returns are always due the 20th of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day
How often are Sales Tax Returns filed?
Monthly, Quarterly or Yearly
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Use the Georgia Department of Revenue website to file online
Mail - Use Form ST-3, to file and pay by mail
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