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







1/1/2019 – repealed effective 4/28/2019





Amnesty Filing Dates

January 1, 2011 - July 31, 2012

Go to Georgia Amnesty Page

All periods prior to date of amnesty application.


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


Waiver of all tax, penalty and interest.

Administration Information
Streamlined Sales Tax Status

Full Member


162 Sales Tax Jurisdictions



Sales Tax Sourcing (Intrastate)


Sales Tax Return Due Date

The 20th of the month following the reporting period

Exemption Information

Georgia Resale Certificate


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
History & Fun Facts

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.

  • 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.

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…

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.

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.

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.

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.

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.

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.

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…

Senate Introduces Marketplace Fairness Act of 2015

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

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. If passed, the bill would authorize states that meet certain requirements to require remote sellers that do not meet…

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 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. Effective May 13, 2004, Georgia’s new law requires registration…