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1/1/2019 – repealed effective 4/28/2019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

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

Georgia Creates Tax Tribunal

In order to resolve disputes between the Georgia Department of Revenue and taxpayers, a Georgia Tax Tribunal will be established.

Georgia Decreases Withholding Amount on Contracts with Nonresident Subcontractors

Georgia has enacted legislation that decreases the withholding requirement for general and prime contractors entering into contracts with nonresident subcontractors from 4% to 2%.

Georgia Enacts Click-Through and Affiliate Nexus Law

Georgia enacted click-through and affiliate nexus provisions, amending the definition of a “dealer” required to collect and remit Georgia sales tax, effective late 2012.

Georgia Repeals and Amends Food-Related Rules to Conform To SST Agreement

The Georgia Department of Revenue has repealed a sales and use tax rule on employees\’ meals and beverages and amended sales and use tax rules on meals and food exemptions to conform with the Streamlined Sales and Use Tax (SST) Agreement.

Georgia Becomes Full Member of Streamlined Sales and Use Tax Agreement

Georgia became a full member of the Streamlined Sales and Use Tax (SST) Agreement on August 1, 2011.

Georgia to Become Associate Member of Streamlined Sales and Use Tax Agreement

Georgia will become an associate member of the Streamlined Sales and Use Tax (SST) Agreement, subject to the state\’s completion of the required technology requirements by that date.

Georgia Governor Signs Bill Authorizing 1% Special District Transportation Taxes

Georgia Governor Sonny Perdue recently signed legislation creating the Transportation Investment Act of 2010. The legislation allows voters in twelve new special districts to decide on a one-percent, ten year, regional sales tax for all types of transportation improvements. “Regional…

Georgia Adopts a New Manufacturing Machinery and Equipment Rule

The Georgia Department of Revenue has adopted a sales and use tax rule that relates to exemptions for manufacturing machinery and equipment.

Georgia Legislation Ratifies Exemption for Prescription and Clinical Drugs

Governor Sonny Perdue\’s executive order was ratified by the General Assembly of Georgia to suspend the collection of sales and use tax on…

Georgia Policy Issued for Reciprocal Use Tax Credit

A policy statement issued by the Georgia Department of Revenue provides guidance on the application and calculation of the reciprocal use tax credit for taxes paid to other states.

Georgia Suspends Taxation of Prescription Drug Samples Georgia

Governor Sonny Perdue has issued an executive order suspending the collection of sales and use tax on prescription drug samples distributed on or after September 1, 2008.

Georgia Supreme Court Reverses Replacement and Repair Parts Ruling

The Supreme Court of Georgia reversed a 2007 Georgia Court of Appeals ruling that the 1997 version of an exemption statute created an exemption for manufacturing machinery replacement and repair parts.

Georgia Amends Manufacturing Exemption Language

Georgia has expanded its manufacturing sales and use tax exemption to include all machinery, equipment, and replacement parts which are \”necessary and integral to\” the manufacture of tangible personal property.

Georgia Enacts Temporary Fuel and Electricity Exemption for Manufacturers

Georgia has enacted a temporary, partial exemption from state sales and use tax with respect to the sale or use of natural or artificial gas, certain fuel oil, propane, petroleum coke, and coal used directly or indirectly in the manufacture or processing of tangible personal property primarily for resale.

Georgia Enacts Sales Tax Holiday

Georgia will offer a sales tax holiday whereby certain noncommercial items for personal use will be exempt from sales tax.

Software Maintenance Agreements Taxable At 50% In Georgia

In Georgia, separately-stated charges for software maintenance agreements are taxable at fifty percent of the agreement’s total stated sales price provided such agreements include prewritten software updates, upgrades, or enhancements delivered in a tangible medium and include support services. The…

Georgia sales tax holiday: July 28 – July 31, 2005

School supplies up to $20. Clothing and footwear up to $100. Computers and computer-related accessories for noncommercial use up to $1500.

Georgia sales tax holiday: Oct 6 – Oct 9, 2005

October Holiday: Energy efficient products for non commercial use less than $1500.

Georgia Court of Appeals issues decision that a contractor performing a contract for a governmental entity is still subject to tax.

In a decision rendered by the 4th Division of the Georgia Court of Appeals, a contractor was required to pay sales and use taxes to the State of Georgia even though…

Georgia and New Jersey enforce nexus for contractors.

Georgia and New Jersey have recently passed legislation that will require out-of-state contractors and their affiliates to register to collect sales and use taxes in these states where business is conducted.

Georgia limitation on interest.

Interest will not be allowed on refunds of sales and use taxes if a taxpayer does not obtain and use the required sales and use tax exemption certificate or determination letter prior to the initial purchase of the tangible personal property.

Georgia enacts four-day sales tax holiday.

Clothing, personal computers and school supplies will be exempt from state and local sales taxes in Georgia from July 29 through August 1, 2004.

Tangible personal property used for construction of symphony hall in Georgia exempt.

From May 5, 2004 until September 1, 2009, sales of tangible personal property used directly for the construction of a new symphony hall is exempt from sales tax. The construction cost of the facility must be equal to or more…