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 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

CLICK-THROUGH NEXUS

7/18/2012

AFFILIATE NEXUS

10/1/2012

REPORTING REQUIREMENTS

1/1/2019

ECONOMIC NEXUS

1/1/2019see state notice

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.

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.

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.

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.

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.

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.

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.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Dismantling and Demolition Service Do Not Qualify for Georgia Manufacturing Exemption

A dismantling and demolition services provider did not qualify for Georgia’s sale and use tax exemption for manufacturers as it was not classified nor generally regarded as a manufacturer

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Out-of-State Book Club is Dealer Liable for Georgia Sales Tax

Georgia ruled an out-of-state book club is liable for Georgia sales and use tax on sales of books and educational materials sold via mail order and the internet, even though it did not have physical presence in the state.

Georgia Direct Pay Permit Applications Must Be Obtained Online, Effective January 1, 2017

Effective January 1, 2017, Georgia sales and use tax direct payment permit applications must be obtained online. All permits, letters, and certificates not issued through the Georgia Tax Center online application process expire December 31, 2016.

Government Contractor in Georgia Liable for Tax on Items Used Overseas

The Georgia Court of Appeals upheld the denial of a sales tax refund sought by a contractor on items it purchased for use in the construction of facilities in Afghanistan for the U.S. government.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

Georgia Issues Guidance on Construction Exemption for Private Colleges

Georgia issued guidance on the temporary sales and use tax exemption for construction materials used at a private college. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Georgia Enacts Fireworks Excise Tax

Georgia enacted an excise tax on sales of consumer fireworks, effective 07/01/15. More…