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Georgia Sales Tax

On this page you will find handy sales and use tax information about Georgia.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Georgia that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

4.000% The state has reduced rates for sales of certain types of items.
Range of Local Rates

1% – 5%
Local Rates Apply to Use Tax

Yes
Remote Seller Nexus Rules
CLICK-THROUGH NEXUS

7/18/2012
AFFILIATE NEXUS

10/1/2012
REPORTING REQUIREMENTS

1/1/2019 – repealed effective 4/28/2019
ECONOMIC NEXUS

1/1/2019 – see state notice, see additional state notice (downloadable PDF)
MARKETPLACE NEXUS

4/1/2020
Sales Tax Amnesty
Status

Inactive

Amnesty Filing Dates

January 1, 2011 - July 31, 2012

Go to Georgia Amnesty Page
AMNESTY INCLUSION PERIODS

All periods prior to date of amnesty application.

TAX TYPES AND CONDITIONS

Business Sales and Seller’s Use Tax under SSTP Program if registered under SSTP.
AMNESTY BENEFITS

Waiver of all tax, penalty and interest.

Administration Information
Streamlined Sales Tax Status

Full Member
NUMBER OF TAXING AUTHORITIES

162 Sales Tax Jurisdictions
HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Destination
Sales Tax Return Due Date

The 20th of the month following the reporting period
Exemption Information
RESALE CERTIFICATE

Georgia Resale Certificate
TYPES OF EXEMPTIONS

Types of exemptions: most services, separately stated charges for repair labor, food and food ingredients sold for off-premise consumption, prescription drugs

 

Entity types of exemptions: federal, state, county, and municipal governments, hospitals, housing authorities, qualifying nonprofits, educational and cultural institutes

 

Georgia Exemption Certificates
State Links
State Tax Web Page

Georgia Department of Revenue
Rate Look-Up Page

Georgia Sales Tax Rate Look-Up
Registration Link

Register for Georgia Sales Tax
History & Fun Facts
HISTORY

Georgia’s Retailers’ and Consumers’ Sales and Use Tax Act became effective April 1, 1951. The act was recodified and included with Georgia Public Revenue Code in 1978.

 

Georgia became a full member of the Streamlined Sales and Use Tax Agreement on January 1, 2011, conforming its sales and use tax laws with the agreement.
FUN FACTS
  • Georgia statute doesn’t grant a sales or use tax exemption for purchases made by churches, religious, charitable, civic and other nonprofit organizations. These organizations are required to pay tax on all purchases of tangible personal property. There are, however, limited exemptions to this available to qualifying nonprofit organizations.
  • Purchasing a cigar in Georgia might be costlier than one might hope. Georgia imposes a 23 percent excise tax on the wholesaler’s cost of cigars.

Key Sales Tax Updates Affecting the Southeastern United States

Picture this: an evolving sales tax landscape throughout the United States where sales tax rules resemble a puzzle, and being up to date on the Southeast region is the missing piece for compliance success.

Digital Products Subject to Georgia Sales and Use Tax Effective January 1, 2024

Sales of specified digital products, other digital goods and digital codes sold to an end user in Georgia are subject to Georgia sales and use tax, provided that the end user receives or will receive the right of permanent use of such products, goods, or codes and the transaction is not conditioned upon continued payment by the end user.

Georgia Tax Tribunal Orders Uber To Charge Tax On Safe Rider Fee, Pay Uncollected Taxes

The Georgia Tax Tribunal issued a pair of orders in the case of Uber Technologies Inc. v. Crittenden, determining that Uber underpaid its sales tax liability by several million dollars by not including its Safe Rider Fee in its taxable basis.

Three Georgia Cities to Begin Local Tax Collection in October 2022

The Georgia cities of College Park, East Point, and Hapeville have elected to impose an optional 1% sales tax at the municipal level, following referendums in May 2022.

States Enact Gas Tax Holidays to Provide Taxpayer Relief

In attempts provide relief to taxpayers at the pump, there is a growing trend in 2022 of states passing temporary gas tax holidays to combat inflation and surging fuel prices.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Post-Wayfair Remote Seller Nexus: What’s Going on in the Southeast?

Like the rest of the country, the Southeast region of the U.S. is not immune to the changes created by the South Dakota v. Wayfair decision. In fact, 2020 presented a slew of changes in the southeast that have big…

Georgia Issues Guidance Regarding Exempt Nonprofit Organizations

The Georgia Department of Revenue has issued guidance regarding exempt nonprofit organizations.

Ride-Sharing Service Providers Required to Collect Tax in Georgia

Effective April 1, 2020, ride-sharing service providers (e.g. Uber, Lyft) are required to collect and remit sales tax in Georgia as a result of marketplace nexus legislation.

Georgia Enacts Marketplace Nexus Provisions

Georgia has enacted new requirements for marketplace facilitators, effective April 1, 2020.

Sales Tax Nuances of Trade Show Attendance

Trade show attendance in another state can create physical nexus and trigger sales tax obligations. Learn key nuances of trade show rules across the states.

Sellers May Be Contacted About Other Taxes Under New Streamlined Sales Tax Governing Board Rule

Sellers registered through SSTP may be contacted about other taxes in the member states where they register with the SSTP.

Georgia Extends Exemption for Competitive Projects of Regional Significance

Georgia has enacted legislation that extends the sunset date for the state’s sales and use tax exemption for the construction of a competitive project of regional significance.

Georgia Extends Exemptions for Nonprofit Volunteer Health Organizations

Georgia has enacted legislation that extends the sunset date for two sales and use tax exemptions for nonprofit volunteer health organizations.

U.S. Federal Government Exempt from Georgia Hotel-Motel Fee

Purchases of accommodations by the federal government are not subject to the Georgia State Hotel-Motel Fee.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Georgia Suspends Collection of Sales Tax on Jet Fuel

Effective August 1, 2018, Georgia has suspended the collection of the state’s 4% sales and use tax on sales of jet fuel.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

Georgia Enacts Economic Nexus and Reporting Requirements Legislation

Georgia has enacted economic nexus and reporting requirements legislation, effective January 1, 2019.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.