Tax Registration

Business Registration

Any entity that conducts business within Georgia may be required to register for one or more tax specific identification numbers, permits, and/or licenses. Online registration is available through Georgia Tax Center (GTC), a secure electronic customer self-service portal. After your online submission, you should receive your specific tax account number within 15 minutes by email.

Sales and Use Tax

Requirements for a Sales and Use Tax Certificate of Registration:

  • Any business entity that sells tangible personal property
  • Offers for sale or regularly solicits sales of tangible personal property
  • Offers taxable services
  • Contracts to provide services in the State of Georgia

Sales and Use Tax registration does not require renewal and remains in effect as long as the business entity exists with no change in ownership or structure.  All retail sellers of prepaid wireless must collect a charge of 75 cents per transaction and file a Prepaid Wireless 911 return.

Register for a Sales and Use Tax number.

Withholding Tax

Any business that has employees as defined in O.C.G.A. § 48-7-100(4) must register for a withholding payroll number. This registration does not require renewal and remains in effect as long as the business has employees whose wages are subject to Georgia income tax withholding.

Register for a Withholding payroll number.

International Fuel Tax Agreement (IFTA)

An IFTA registration is required for any motor carrier domiciled in Georgia who will operate on an Interstate basis and meets the following qualified definitions:

  • Vehicles used, designed, or maintained for transportation of persons or property
  • Having two axles and a gross vehicle weight or registered gross weight exceeding 26,000 pounds
  • Having three or more axles regardless of weight
  • Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle, or registered gross vehicle weight

"Qualified Motor Vehicle" does not include recreational vehicles. This registration requires an annual renewal with the issuance of a new permit and decals.

Register for an IFTA number.

Motor Fuel Distributor

A qualified motor fuel distributor:

  • Produces, refines, prepares, distills, manufactures, blends or compounds motor fuel in this State
  • Makes the first sale in this State of any motor fuel imported into this State before the motor fuel has been received by any other person in this State
  • Consumes or uses in this State any motor fuel imported into this State before the motor fuel has been received by any other person in this State
  • Purchases motor fuel for export from this State
  • Consumes or uses motor fuel of a type other than gasoline for highway and non-highway use and who elects to become licensed as a distributor to obtain the exemption allowed

This registration does not require renewal and remains in effect until canceled, suspended, or revoked by the State. This requires a bond.

Register for a Motor Fuel Distributor number.

Alcohol

Any business that sells alcohol (beer, wine, liquor) for retail or wholesale is required to obtain an alcohol license. This license applies to bulk sales or consumption on the premises. This registration requires an initial investigation and annual renewal. This registration also requires a bond and local license.  Read more information about Alcohol Licenses

Register for an Alcohol license.

Tobacco

Any business that sells tobacco (Cigar, Cigarette, Tobacco, etc.) for retail or wholesale is required to obtain a tobacco license. This registration requires an annual renewal.

Register for a Tobacco license.

Coin Operated Amusement Machines

Amusement machines are defined as machines of any kind or character used by the public to provide amusement or entertainment whose operation requires payment or insertion of a coin, bill, or other money, token, ticket, or in part, upon the skill of the player, whether or not it affords an award to a successful player. Contact Georgia Lottery for registration.

For additional information or assistance please contact:
Taxpayer Services Division  
877-GADOR11 (877-423-6711)