The content below is intended to help you make an informed decision.  If you feel that your product or business does NOT fall under the scope of the questions below, please contact the department.

 

Who is required to obtain a sales and use tax registration certificate/number in Georgia? 

Before registering, ask yourself these questions:

 

  • Are your customers in Georgia?

    Do you want to sell to customers located in the state of Georgia?

    • NO.  Then you do not need to register.
    • YES, then continue.

  • Is your product taxable?

    Are you selling tangible goods (something you can touch and feel), digital goods, services that are expressly taxable, etc?

    Or do you provide sales for admissions OR charges for participation in games and/or amusement activities?

    • NO.  Then you likely do not need to register.
    • YES, then continue.

  • Are you physically located in the state of Georgia?

    Are you or your company physically located in the state of Georgia?

    • NO.  Then continue to next question.
    • YES, then you must register unless all your sales are made through a marketplace.

  • If located outside of Georgia, do your sales or transactions meet the required levels?

    Do you have over 200 separate sales transactions attributed to Georgia
    OR did you have at least $100,000 in total sales to Georgia customers in the last calendar year?

    • NO to both questions, then you do not need to register.
      • No need to worry about collecting and remitting sales tax for the state of Georgia.
      • Keep in mind that if business picks up and your answer to this question changes from no to yes, then you will be required to register.
    • YES to either question, then you must register and obtain a Georgia Sales & Use Tax certificate.

  • I meet all the requirements and I need to collect sales tax. What do I do now?

    You need to register!

    Go to the Georgia Tax Center to Register a new Georgia business.

    Need Help?

    877-GADOR11 (+1 877-423-6711)

     

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