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1/1/2019 – repealed effective 4/28/2019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

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…

Georgia passes sales and use tax holiday.

School supplies, clothing, and computer and computer equipment will all be included in the sales tax holiday.

Georgia regulation amends computer equipment exemption.

Amendments have been implemented regarding the sales and use tax exemption established for high tech companies purchasing or leasing over $15 million in computer equipment and using that equipment within the state.

In Georgia, Act 684 is phased in beginning in the year 2000.

The act declares an exemption for replacement or repair parts for manufacturing machinery.