Ultimate Georgia Sales Tax Guide

If you find Georgia sales tax rules confusing or you're not sure about when to file — this guide is all you need.

We'll walk you through how to figure out sales tax rates for every city in Georgia. 

We'll also answer some pressing questions, such as the best way to handle sales tax collection in Georgia and how to collect it.

We'll also show you an excellent tool for streamlined sales tax, keeping you compliant at every step of the sales tax process.

Georgia Sales Tax Rate Range 2024

The minimum sales tax rate in Georgia, the United States, is 4.000%. 

Apart from the state sales tax, Georgia also allows local counties and cities to impose a maximum local sales tax of 5.000%.  

For instance, Warwick, a city in Worth County, has a sales tax of 8.000%. This includes a state tax of 4.000% and another local tax rate of 4.000%.

How to Calculate Sales Tax in Georgia

Add the following rates to calculate sales tax in Georgia:

• State sales tax
• Local sales tax (which could be county and/or city tax)

For example, let’s calculate the sales tax rate of Ivey in Wilkinson County:

• Georgia state sales tax of 4.000%
• Wilkinson County sales tax of 3.000%

This brings the sales tax rate of Ivey to 7.000%

Want to know the sales tax rates in your city? Find it here.

Note: Georgia updates its sales tax rates every quarter.

Sales Tax Rates in Georgia by County

Let’s look at the sales tax rates of a few Georgia counties:

County	Sales Tax Rate
Cobb County	6.000%
Chattooga County	7.000%
Dekalb County	7.000%
Harris County	8.000%

Next, let’s find out how to collect sales tax in Georgia.

Collecting Georgia Sales Tax from Customers

Here are the answers to some questions you may have on state tax collection:

Do I Have to Collect Georgia Sales Tax from Customers?

Retailers are called ‘dealers’ in Georgia. You need to meet these two requirements to collect state sales tax in Georgia: 

• You have a sales tax nexus in Georgia
• You sell taxable products or services in Georgia

What Creates a Sales Tax Nexus in Georgia?

Dealers who meet these criteria will have a sales tax nexus in Georgia:

• Physical Nexus: Businesses having an office, warehouse, or other place of business.
• Economic Nexus: Businesses having gross sales exceeding $100,000 or 200 or more retail transactions in the state in the previous or current calendar year.
• Trade Shows: Businesses who participate in trade shows for more than 5 days in a period of 12 months and have sales of more than $100,000.
• Employee Location: Businesses with employees, contractors, salespeople, installers, other personnel, or a third-party affiliate in the state.

Do I Have to Collect Sales Tax from Georgia Customers if I Sell on Amazon, Walmart, Ebay, or Etsy?

No. 

Georgia has a marketplace facilitator law, which means that marketplaces like Walmart or Amazon are required to collect sales tax on behalf of 3rd party sellers on their platforms. 

Remember, if you have a sales tax nexus in Georgia, you’re still required to collect sales tax on your other non-marketplace Georgia sales.

Read more about marketplace facilitator sales tax laws here.

So, what products are taxed in Georgia?
Let’s find out.

Taxable Products in Georgia

The retail sale of most types of tangible personal property is taxable in Georgia. 

However, it doesn’t tax items like SaaS products, production machinery, and more.

Additionally, items like food and groceries enjoy state sales tax exemption but can be subject to local sales tax. 

Let’s take a closer look at how products are taxed in Georgia.

Are Groceries Taxable in Georgia? 

Groceries are non-taxable at the state level in Georgia, but the state allows localities (cities, counties, etc.) to apply their sales tax rate to groceries. 

Is Clothing Taxable in Georgia?

Yes, clothing is subject to Georgia sales tax.

Are Digital Products Taxable in Georgia?

No, digital goods such as e-books or movies purchased online are not subject to Georgia sales tax.

Is Software-as-a-Service (SaaS) Taxable in Georgia?

No, SaaS is non-taxable in Georgia.

Are Services Taxable in Georgia?

Most services are non-taxable in Georgia. However, the following services are taxable:

• Accommodations
• Admissions
• Participation in games and amusement activities
• Taxis, limos, and other private in-state transportation for individuals

Tax-Exempt Items

A few items that enjoy tax exemption in Georgia are:

• Objects of art and of anthropological, archeological, geological, horticultural value, as well as zoological objects or similar tangible personal property.
• Sales of water delivered through water mains, lines, or pipes.
• Sales of tangible personal property manufactured or assembled in Georgia for export.
• Sales or use of prescription drugs that are lawfully dispensable for the treatment of natural persons
• Insulin syringes and blood glucose level measuring strips dispensed without a prescription.
• Rental of videotape or film to persons charging admission fees to view the tape or film. 
• Food stamps or WIC coupons are used as the payment method.

Now, you need a sales tax permit to collect sales tax. Let's discover how you can get one.

How to Register for a Georgia Seller's Permit

You can register for a Georgia seller's permit online at the Georgia Department of Revenue.

Learn how to register for a seller's permit in every US state.

Do I Need a Georgia Sales Tax License if I’m Only a Wholesaler? 

Contact the Georgia Department of Revenue to inquire about sales tax registration for wholesalers. 

Do I Need a Georgia Seller's Permit if I Only Sell Temporarily in the State?

Even if you aren’t already registered with the state of Georgia, you should collect sales tax on all sales made at a temporary event (tradeshow, craft fair, etc.) 

You can remit the sales tax using Form FS-32 Miscellaneous Sales Event.

How to Collect Sales Tax in Georgia

Georgia is a ‘destination-based’ sales tax sourcing state. 

What does this mean?

When you make a taxable sale to a customer in Georgia, you should charge the combined sales tax rate at the buyer’s ship-to address. 

For instance, you have a business located in Champaign, Georgia, and sell to a customer in Bowman. Then, you’ll have to charge the customer the Bowman sales tax rate.

Should You Collect Sales Tax on Shipping Charges in Georgia?

Yes. Shipping charges are subject to sales tax in Georgia. 

Learn about sales tax on shipping in every US state here.

How to File and Pay Sales Tax in Georgia

When your sales tax filing due date approaches, you can file Georgia sales tax returns in multiple ways: 

• File and pay online: File and pay online at the Georgia Tax Center. You are required to file online if you owe more than $500.
• File and pay by mail: Fill out Sales and Use Tax Returns and Addendums (Form ST-3) and mail in your payment.
• Let Zamp handle your Georgia sales tax filing and remittance so you never have to look at a sales tax return again! 

Learn how to file and pay sales tax in other US states here.

Have more questions?

We’ll get to them next. 

FAQs on Paying and Filing Georgia Sales Tax

Here are the answers to some of the most common questions on collecting sales tax in Georgia:

What Is Use Tax?

Use tax is imposed on non-exempt items that weren’t taxed at the point of sale. 

It’s also imposed on taxable items brought into the state. If you used a retail sale item for six months or less outside of Georgia before using it inside the state, a use tax is imposed on the purchase price of the item. 

Meanwhile, if you used a taxable item for more than six months outside Georgia, then the product is taxed at the state and local sales tax rate on the lesser of the purchase price or the fair market value of the property.

Additionally, use tax liability will also be reduced by similar taxes paid in another state.

For instance, if you buy an item in New York, pay the state sales tax there, and transport it to Douglas County in Georgia — you just need to pay the Douglas County sales tax. 

I Didn’t Collect any Georgia Sales Tax During this Period. Do I Still Need to File a Return?

Yes. 

You should still file a ‘zero’ return with the state even if you didn’t collect any sales tax over the taxable period. 

What Is the Penalty for Filing and/or Paying Georgia Sales Tax Late?

The penalty for both failure to file and failure to pay Georgia sales tax is the greater of $5 per 30 days with a maximum penalty of 25% or $25.

Can I Get a Discount on My Georgia Sales Tax?

Taxpayers will get a 3% discount on the first $3,000 of state and local sales and use tax, followed by 0.5% on the remainder.

Note: Taxpayers required to file electronically won’t receive vendor’s compensation if a paper return or payment is submitted

Can I Get an Extension on Filing My Georgia Sales Tax Return? 

Contact the Georgia Department of Revenue to inquire about extensions. 

Can I Amend a Georgia Sales Tax Return? 

Yes. 

You can file an amended Georgia sales tax return through the Georgia Tax Center.

How Often Will I Be Required to File and Pay Sales Tax in Georgia?

In most cases Georgia requires that taxpayers file and pay sales tax every month. 

However, if your sales volume and sales tax liability are low, you can contact the Georgia Department of Revenue and ask about filing less frequently. 

Georgia Sales Tax Due Dates 

If your sales tax filing due date falls on a weekend or holiday, it’s due the next business day.

Georgia monthly sales tax filing due dates are:

Taxable Period	Filing Due Date
January 2024	February 20, 2024
February 2024	March 20, 2024
March 2024	April 22, 2024
April 2024	May 20, 2024
May 2024	June 20, 2024
June 2024	July 22, 2024
July 2024	August 20, 2024
August 2024	September 20, 2024
September 2024	October 21, 2024
October 2024	November 20, 2024
November 2024	December 20, 2024
December 2024	January 21, 2025
January 2025	February 20, 2026

Georgia quarterly sales tax filing due dates:

Taxable Period	Filing Dates
Q1 (Jan-March) 2024	April 22, 2024
Q2 (Apr-June) 2024	July 22, 2024
Q3 (July-Sept) 2024	October 21, 2024
Q4 (Oct-Dec) 2024	January 21, 2025

Georgia annual sales tax filing:

Taxable Period	Filing Dates
Year 2024	January 21, 2025

Let the Experts Handle Your Georgia Sales Taxes

Imagine the thrill of launching the business you've always dreamed of, only to face the daunting challenges of sales tax.

That's where Zamp comes in to make your life easier.

Zamp is an exceptional tool that simplifies your tax calculations, offers easy one-click registrations and filings, and makes sure you're always up-to-date with your sales tax obligations.

Excited to see what Zamp can do for you? Connect with us right away.