Tax Registration

Business Registration

Any entity that conducts business within Georgia may be required to register for one or more tax specific identification numbers, permits, and/or licenses.

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.

Use GTC to register your business.

Sales and Use Tax

Any individual or entity meeting the definition of "dealer" in O.C.G.A. § 48-8-2 must register for a sales and use tax number and certificate of registration regardless of whether all sales will be online, out of state, wholesale, or exempt from tax. 

In addition to registering for a sales and use tax number, a dealer is required to register for

• a state hotel-motel fee account if the dealer is an innkeeper who must charge the state hotel-motel fee pursuant to O.C.G.A. § 48-13-50.3;
• a fireworks excise tax account if the dealer is a seller of consumer fireworks as described in O.C.G.A. § 48-13-130;
• a prepaid wireless 911 charge account if the dealer is a retail seller of prepaid wireless as described in O.C.G.A. § 46-5-134.2; or
• a non-prepaid 911 charge account if the dealer is a telephone service supplier as described in O.C.G.A. § 38-3-181.

Sales and use tax registration does not require renewal and remains in effect as long as the business exists with no change in ownership or structure.

Withholding Tax

Any business that has employees as defined in O.C.G.A. § 48-7-100(4) must register for a withholding payroll number.

This registration does not require renewal and remains in effect as long as the business has employees whose wages are subject to Georgia income tax withholding.

International Fuel Tax Agreement (IFTA)

An IFTA registration is required for any motor carrier domiciled in Georgia who will operate on an Interstate basis and meets the following qualified definitions:

• Vehicles used, designed, or maintained for transportation of persons or property
• Having two axles and a gross vehicle weight or registered gross weight exceeding 26,000 pounds
• Having three or more axles regardless of weight
• Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle, or registered gross vehicle weight

"Qualified Motor Vehicle" does not include recreational vehicles. This registration requires an annual renewal with the issuance of a new permit and decals.

Motor Fuel Distributor

A qualified motor fuel distributor:

• Produces, refines, prepares, distills, manufactures, blends or compounds motor fuel in this State
• Makes the first sale in this State of any motor fuel imported into this State before the motor fuel has been received by any other person in this State
• Consumes or uses in this State any motor fuel imported into this State before the motor fuel has been received by any other person in this State
• Purchases motor fuel for export from this State
• Consumes or uses motor fuel of a type other than gasoline for highway and non-highway use and who elects to become licensed as a distributor to obtain the exemption allowed

This registration does not require renewal and remains in effect until canceled, suspended, or revoked by the State. This requires a bond.

Alcohol

Any business that sells alcohol (beer, wine, liquor) for retail or wholesale is required to obtain an alcohol license. This license applies to bulk sales or consumption on the premises.

This registration requires an initial investigation and annual renewal. This registration also requires a bond and local license.  

Tobacco

Any business that sells tobacco (cigar, cigarette, tobacco, vape products, etc.) for retail or wholesale is required to obtain a tobacco license.

This registration requires an annual renewal.

Coin Operated Amusement Machines

Amusement machines are defined as machines of any kind or character used by the public to provide amusement or entertainment whose operation requires payment or insertion of a coin, bill, or other money, token, ticket, or in part, upon the skill of the player, whether or not it affords an award to a successful player.

Contact Georgia Lottery for registration.