2024 Guide to State Sales Tax in Georgia

As an e-commerce seller, you will need to collect sales tax in Georgia if you have:

• gross revenue exceeding $100,000 or 200 or more separate retail sales transactions in the previous or current calendar year (economic nexus), or
• physical presence in Georgia (physical nexus).

Below, we will highlight some of the basic provisions of Georgia sales tax law.

What is the tax rate range for Georgia?

State: Georgia’s general sales tax rate is 4%.

Local: Georgia localities impose their own sales tax at rates ranging from 0% to 4%.

Sales Tax Rates – General.

Do you have physical or economic nexus in Georgia?

Physical nexus

Certain business activities create physical nexus in Georgia. If you have physical nexus, you are required to collect and remit sales tax on all sales that are shipped to Georgia.

Examples of business activities that can create physical nexus in Georgia include:

• Maintains or utilizes an office, distribution center, salesroom, etc.
• Own or lease physical property in the state,
• Have inventory in the state,
• Have employees present in the state, or
• Have affiliates with presence in the state.

O.C.G.A 48-8-2(8).

Economic nexus

Remote sellers and marketplace facilitators that exceed $100,000 in gross revenue or conduct 200 or more separate retail sales of tangible personal property to be delivered electronically or physically into Georgia in the previous or current calendar year must collect and remit Georgia sales tax on taxable sales.

A remote seller may exclude sales that were facilitated by a marketplace facilitator when calculating whether the seller has a duty to remit Georgia sales tax.

Out-of-State Sellers and Marketplace Facilitators.

What are examples of sales of taxable items?

• Tangible personal property, unless an exemption applies
• Certain services (most services are exempt)
• Clothing

What is Subject to Sales and Use Tax?

What are examples of sales of nontaxable/exempt items?

• Food sold to an individual for off-premise consumption (these sales are subject to most local taxes)
• Prescription drugs
• Digital goods
• Software as a Service (Saas)

List of Sales and Use Tax Exemptions.

Are there any sales tax holidays?

Currently, Georgia does not have any recognized sales tax holidays.

Is Georgia a member of the SST (Streamlined Sales Tax)?

Currently, Georgia is a full member of the Streamlined Sales Tax Governing Board (SSTGB).

How to get a sales tax permit / links to register in this state?

You can register online at:

• Streamlined Sales Tax Registration System
• Georgia Tax Center

Rates

• Sales Tax Rates – Current, Historical, and Upcoming