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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1/1/2019 – repealed effective 4/28/2019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.

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…

Government Contractor Liable for Georgia Sales and Use Tax on Items Purchased for Overseas Contract

Georgia ruled that a contractor was not entitled to a sales and use tax refund for items purchased for an overseas contract. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

Georgia Discusses Taxability of Cloud Computing

Georgia has issued a letter ruling discussing the sales and use tax treatment of cloud computing services.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

Georgia Makes Tax Number Verification Tool Available Online

The Georgia Department of Revenue has made a sales tax verification tool available on its website that taxpayers can use to confirm whether a sales tax number is valid.

Consumable Supplies Added to Georgia Manufacturing Exemption

Georgia has enacted new legislation pertaining to the sales and use tax exemption that applies to the sale, use, or storage of machinery or equipment necessary and integral to the manufacture of tangible personal property…

SST Best Practices Matrix on Deal of the Day Vouchers

The Streamlined Sales and Use Tax (SST) Governing Board has issued a best practices matrix which provides answers to whether the state follows the best practices set forth in the SST Agreement regarding deal-of-the-day vouchers. All SST Member states are…

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…