Beginning April 12, 2005 all vendors entering into a contract exceeding $100,000 with the Georgia Department of Administrative Services or any other state agency must register for sales and use tax regardless of whether the vendor has a presence in this state. The term "state agency" means any authority, board, department, instrumentality, institution, agency, or other unit of state government. The term "state agency" does not include any county, municipality, or local or regional governmental authority. Georgia. O.C.G.A. § 48-8-14. These vendors must collect and remit tax on all retail sales of goods received in Georgia by the purchaser and must file sales and use tax returns as required by the Act. O.C.G.A. §§ 48-8-33; 48-8-49; 48-8-59.
Sales and use tax registration is not required for out-of-state sellers engaged in convention and trade show activities in Georgia when
convention and trade show activities are the seller's sole physical presence in Georgia;
the seller – including any of the seller’s representatives, agents, salespersons, canvassers, independent contractors, or solicitors – does not engage in convention and trade show activities in Georgia for more than 5 days during any 12 month period; and
the seller did not derive more than $100,000 of net income from convention and trade show activities in Georgia during the prior calendar year.
Out-of-state sellers must collect tax on all sales of tangible personal property made at a convention or trade show in this state. Additionally, these sellers must collect the tax on all sales made as the result of orders taken at a convention or trade show attended in this state. O.C.G.A. § 48-8-2(8)(I)(iii). Tax should be remitted using form CD-32 Miscellaneous Events.
If a purchaser who has no presence in Georgia and no Georgia sales tax number purchases tangible personal property for resale from a Georgia dealer and directs the dealer to deliver the property to the purchaser’s customer in Georgia, the Georgia dealer is not required to collect Georgia sales and use tax. The purchaser must provide the seller with sufficient documentation that the product is purchased for resale. In general, the Uniform Sales and Use Tax Multi-Jurisdictional Certificate of Exemption or the certificate of exemption from the purchaser's home state bearing the purchaser’s resale registration number will serve as sufficient proof that the transaction is not a taxable retail sale. O.C.G.A. § 48-8-38, Third Party Drop Shipment Policy Statement 12-07-1995.