Who is required to obtain a Georgia sales and use tax number?
Any individual or entity meeting the definition of a “dealer” in O.C.G.A. § 48-8-2 is required to register for a sales and use tax number regardless of whether all sales will be online, out of state, wholesale, or exempt from tax. O.C.G.A. § 48-8-59.
Why are corporate officers required to provide their social security numbers when registering for a sales tax number?
Sales tax is a trust fund tax collected by the dealer from a third party (the customer) on behalf of the state. The funds are held in trust by the dealer until paid to the state. The Georgia General Assembly provided that if these trust fund taxes cannot be collected from the dealer, any person (such as a corporate officer), who has control or supervision over collecting and remitting the tax and who willfully fails to do so, is personally liable for the tax. O.C.G.A. § 48-2-52. To effectively administer and collect sales and use tax, the Commissioner requires corporate officers to provide their social security numbers.
Is sales tax registration information confidential?
A dealer’s certificate of registration must be conspicuously displayed at all times at the place for which the certificate is issued. O.C.G.A. § 48-8-59. However, information secured by the Commissioner as a result of the administration of any tax or charge is confidential and privileged. Generally, neither the Commissioner nor any officer or employee of the Department of Revenue may divulge or disclose confidential information obtained from the Department's records or from an examination of the business of any taxpayer to any person other than the Commissioner, an officer or employee of the Department, an officer of the state or local government entitled in his or her official capacity to have access to such information, or the taxpayer. Confidentiality extends to tax information obtained by third parties contracting with the Department such as those handling electronically filed sales and use tax returns, withholding tax returns, and prepaid wireless 911 charge returns. O.C.G.A. § 48-2-15.
How do I register?
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.