Please visit the Georgia Tax Center to file your sales and use tax return electronically. You are required to file and pay electronically if you owe more than $500.00 in connection with any return, report, or other document pertaining to sales tax or use tax required to be filed with the Department even if some payments for those tax types subsequently fall below $500.00. Ga. Comp. R. & Regs. r. 560-3-2-.26(3)(a)(4). Taxpayers not required to remit payments by electronic funds transfer may voluntarily use the ACH debit method to remit tax payments as described in subparagraph (3)(b) of Rule 560-3-2-.26. However, taxpayers that remit payments by electronic funds transfer, whether on a mandatory or voluntary basis, must file all associated returns electronically. Ga. Comp. R. & Regs. r. 560-3-2-.26(7)(a). If you are not required to file electronically and choose to file a paper return, you must file on Form ST-3.
Records must be maintained for a period of no less than three years. Records that must be kept include: records of sales and purchases, books of account that are necessary to determine the amount of tax due, and all invoices and other records of property subject to sales or use tax. O.C.G.A. §§ 48-8-52, 48-8-53.
If the tax liability of a dealer in the preceding calendar year is greater than $60,000 excluding local sales taxes, the dealer must remit prepaid estimated tax. The amount of “prepaid” tax that must be remitted is 50% of the estimated tax. “Estimated tax liability” means the dealer's average monthly state tax payments for the last calendar year, adjusted to account for any subsequent change in the state sales and use tax rate. O.C.G.A. § 48-8-49(b)(1).