How do I report and remit sale and use tax?
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.
When are sales tax returns due?
Sales tax returns are due and payable no later than the 20th day of the month following the period being reported. O.C.G.A. § 48-8-49, Ga. Comp. R. & Regs. r. 560-12-1-.22. For most taxpayers, sales tax returns are due every month; however, taxpayers may submit a written request to change their filing frequency. Ga. Comp. R. & Regs. r. 560-12-1-.22.
I haven’t filed my tax returns for several years and am interested in Georgia's Voluntary Disclosure Agreement Program. What do I do?
If you have not been contacted by the Department yet, you may qualify for our Voluntary Disclosure Agreement program, which provides incentives including waiver of penalties and may limit filing requirements for previous periods. Look here for additional information on Voluntary Disclosure Agreements.
I want to settle my tax debt through the Voluntary Disclosure Agreement program but have limited funds; do I have to pay the total amount now?
While full payment is generally required within 90 days to participate in the Voluntary Disclosure Agreement (VDA) program, other payment options are available. If you are unable to make payment in full, include the amount you are able to pay per month when submitting your VDA application and we will advise you if we can accept those terms.
Must a sales tax return be filed when no tax is due or no sales were made?
Yes. A sales tax return must be filed even when no tax is due or no sales were made.
How long should a dealer maintain books and records for sales and use tax purposes?
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.
What is prepaid estimated tax (also known as “prepaid tax”)?
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).