Georgia State Sales Tax Online Registration

Any business that sells goods or taxable services within the state of Georgia to customers located in Georgia is required to collect sales tax from that buyer. This will include all online businesses. Any seller which conducts business and has a major presence within the state must collect sales tax in Georgia must pay taxes to the state. Therefore, these sellers required to file for a Sales tax certificate. By not doing so the business may face sanctions or other types of penalties. Additionally, depending on the businesses location and tax jurisdiction, localities such as counties, cities, and other districts can also add additional sales and use taxes.

Do you need to get a Sales Tax certificate in Georgia State?

You may need a Sales Tax Certificate if any of the following apply your business:

  • You have a physical office or place you conduct
  • You sell or ship products to a buyer in Georgia
  • You have a distribution location such as a storage area or warehouse space
  • You have employees physically present in Georgia (including independent contractors, sales persons, representatives, or agents)
  • Your business delivers merchandise in the state of Georgia
  • Your business owns real or personal property
  • Your business has economic presence (businesses who make over 250,000 in sales annually or more than 200 transactions)
  • Your business has taxable services in the state of Georgia

What constitutes taxable services in Georgia State?

The majority of service businesses are not taxable in Georgia. The exceptions would be transportation services such as taxis or limousines, event admission ticket sales, and entry charges to amusement activities and games.

Why do I need a Sales Tax Certificate to purchase wholesale items for Resale in the State of Georgia?

As a wholesale company conducting business in the state of Georgia, you are required to have a sales tax certificate when purchasing items at wholesale prices, Therefore, suppliers must request a copy of your resale certificate before selling you items at wholesale prices.

If you an online seller, do you need to collect sales tax on shipping and handling of merchandise?

If you sell tangible goods in Georgia that are taxable than you would charge sales tax on shipping and handling charges.

Is there sales tax on drop shipments in the state of Georgia?

A drop shipment is where a seller ( most times out of state ) sells a product which is then delivered to a consumer by a third party shipper. In most instances, drop shipments in Georgia are required to have sales tax added

Are there any exemptions to taxable items sold?

Certain specific medical devices, raw materials and machinery, newspapers and magazines, and custom downloadable software are tax exempt

Register for a Georgia sales/use tax number

Georgia state, county, city, & municipal tax rate table

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