Georgia
Provinces
Georgia
Provinces
Georgia
About
Georgia
About
Georgia
Georgia
Georgia
Standard rate
The standard rate in Georgia for sales tax for 2024 is 7-8%.Reduced rate
The reduced rate in Georgia for sales tax ranges for 2024 from 0-6%.Sales of tax-free products and services
The exemptions are cataloged in Chapter 8 of Title 48 of the Official Code of Georgia.Who must register sales tax in Georgia
The obligation to register is with any business that meets the O.C.G.A. definition of a “dealer”.
Standard rate
7-8%
Reduced rate
0-6%
Threshold
$100,000
Threshold
Beginning January 1, 2020, the threshold for registration for sales tax in Georgia is $100,000 or 200 transactions. This threshold applies mainly to tangible goods. Digital services are not subject to sales tax in Georgia. Merchant thresholds by state Marketplace thresholds by state The special rules are applicable to the SAAS business. Software as Service Tax Thresholds by state.Online Marketplaces
If you are a marketplace seller and the marketplace facilitator collects and remits Illinois Use Tax for your sales through the marketplace, you will not be required to collect and pay sales tax.Sales tax payment and filing date
Based on your tax liability, determine your filing frequency – either monthly, quarterly or annual. Requires all sales tax filing to be completed by the 20th of the month following the assigned filing period. If the filing due date falls on a weekend or holiday, sales tax is due the next day.Penalty and interest
- Late Filing Penalty: 5% of the tax due or $5, whichever is greater, for each tax type on the delinquent return for each month or fraction that the return is delinquent up to 25% or 25$, whichever is greater;
- Late Payment Penalty: Interest: 1% per month or fractional part on any unpaid tax from the due date until paid in full.
Georgia Sales Tax Holiday
As of 2024, Georgia does not have a general sales tax holiday.Georgia Sales Tax Nexus
- Physical Nexus: Physical Nexus is established if a business has a physical presence in the state, such as owning or leasing property, having an office or place of business, or having employees or agents conducting business activities within the state. Businesses with a physical presence are required to register with the Georgia Department of Revenue and adhere to state tax laws.
- Economic Nexus: Georgia’s economic Nexus threshold is $100,000 in sales or 200 transactions in the previous or current calendar year. Remote sellers meeting these criteria must collect and remit sales tax to the state.
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