State taxing authority: Georgia Department of Revenue 2023 Georgia sales tax rate: 4% Local sales tax rates? Yes Streamlined Sales and Use Tax Agreement Member? Yes Do I have to collect Georgia sales tax from customers?
Retailers who meet these two requirements are required to collect sales tax in Georgia:
sales tax nexus in Georgia Sells taxable products or services in Georgia
What creates sales tax nexus in Georgia?
Georgia refers to retailers as “dealers.” Dealers are retailers who:
Have physical presence in the state - including a location, employees, contractors or other personnel, inventory, or an affiliate OR
Have economic nexus in the state - Has gross sales exceeding $100,000 or 200 or more retail transactions in the state in the previous or current calendar year
what Georgia state law has to say about dealers and sales tax nexus here (via Justia). 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 platform.
If you have sales tax nexus in Georgia, keep in mind that you are still required to collect sales tax on your other, non-marketplace, Georgia sales.
more about marketplace facilitator sales tax laws here. Are my products taxable in Georgia?
Most tangible personal property is subject to sales tax. However, some necessities like food, clothing and medication are not taxable in some states. And sometimes states consider things like digital goods (eBooks, music, movies) and software-as-a-service (SaaS) taxable even though they can’t be touched or held.
Here’s how Georgia taxes the most commonly sales tax exempt items:
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?
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:
Participation in games and amusement activities
Taxis, limos and other private in-state transportation of individuals
How to Register for a Georgia Seller's Permit
Register for a Georgia seller's permit online at the
Georgia Department of Revenue.
Go here to learn
how to register for a seller's permit in every US state. Do I need a Georgia seller's permit if I’m only a wholesaler?
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?
If you are not already registered with the state of Georgia, you should collect sales tax on all sales made at a temporary event (tradeshow, craft fair, etc.) and on any orders results from the event. 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. This means that 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. Should you collect sales tax on shipping charges in Georgia?
Yes. Shipping charges are subject to sales tax in Georgia.
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.
so you never have to look at a sales tax return again! Let Zamp handle your Georgia sales tax filing and remittance I didn’t collect any Georgia sales tax 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 an extension on filing my Georgia sales tax return?
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 amount of sales volume and sales tax liability is low, you can contact the
Georgia Department of Revenue and ask about filing less frequently.
If your sales tax filing due date falls on a weekend or holiday, it’s due the next business day.
Georgia sales tax due dates
Georgia Monthly Sales Tax Filing Due Dates
Taxable Period Filing Due Date January 2023 February 21, 2023 February 2023 March 20, 2023 March 2023 April 20, 2023 April 2023 May 22, 2023 May 2023 June 20,2023 June 2023 July 20, 2023 July 2023 August 21, 2023 August 2023 September 20, 2023 September 2023 October 20, 2023 October 2023 November 20, 2023 November 2023 December 20, 2023 December 2023 January 22, 2024
Georgia Quarterly Sales Tax Filing Due Dates
Taxable Period Filing Due Date Q1 (Jan-March) 2023 April 20, 2023 Q2 (Apr-June) 2023 July 20, 2023 Q3 (July-Sept) 2023 October 20, 2023 Q4 (Oct-Dec) 2023 January 22, 2024
Georgia Annual Sales Tax Filing Due Date
Taxable Period Filing Due Date Year 2023 January 22, 2024