Individual Income Tax Deadline Extended
What is a marketplace facilitator?
Generally speaking, a marketplace facilitator is a person or company that contracts with a seller to facilitate a taxable retail sale by processing the payment and providing a service to facilitate the retail sale.
For the complete definition of "marketplace facilitator" and examples, please refer to Policy Bulletin SUT-2020-01 Marketplace Facilitators.
Are marketplace facilitators required to collect and remit Georgia sales taxes?
A marketplace facilitator is a "dealer" and is required to collect and remit Georgia state and local sales taxes on facilitated retail sales sourced to Georgia if the total value of the sales price of its taxable retail sales sourced to Georgia, combined across all its marketplace sellers and the marketplace facilitator itself, equals or exceeds $100,000.00 in the previous or current calendar year.
For more information about marketplace facilitators' sales and use tax liability and filing requirements, please refer to Policy Bulletin SUT-2020-01 Marketplace Facilitators.
How must a marketplace facilitator report Georgia sales taxes?
A dealer that is a marketplace facilitator must report all facilitated sales on the Georgia Tax Center (GTC) sales and use tax return under a marketplace facilitator sales and use tax account number. To convert an existing sales and use tax account to a marketplace facilitator account, please contact the Department at 1-877-423-6711.
To create a marketplace facilitator sales and use tax account, please follow the instructions for creating a sales and use tax account. When you are registering for the marketplace facilitator sales and use tax account, you will reach the screen displayed below. Please click Yes under the question “Is this account for the sole purpose of reporting sales facilitated by you as a marketplace facilitator on behalf of other sellers?”
A marketplace facilitator account is solely for the purpose of reporting retail sales facilitated on behalf of a marketplace seller. Sales made directly by a marketplace facilitator must be reported under a separate sales and use tax account number. A marketplace facilitator who chooses to report its own retail sales on the same return as facilitated sales must have a master sales and use tax account. The master sales tax return will allow a marketplace facilitator to report sales from multiple sales and use tax accounts on one return. To create a master sales and use tax account or to convert an existing sales and use tax account to a master account, please call the Department at 1-877-423-6711.
How can I learn more about marketplace facilitators?
Please refer to Policy Bulletin SUT-2020-01 Marketplace Facilitators.