Georgia is a destination-based state (sales are taxed where the buyer is located).
You’re required to file and pay electronically if you owe more than $500.00. You must file a return even if no tax is due.
The general state tax is 4% plus applicable local rates. Total rates by jurisdiction range from 6% to 8.9%.
The 4% state tax is waived for food and food ingredients sold for off-premises consumption. Prepared food is taxed at the full state and local rate.
In general, the conditions for qualifying as a “dealer” and establishing nexus in Georgia include:
Tax returns are due monthly unless a written request to change the filing frequency has been approved. Returns are due on or before the 20th of the month following the end of the period being reported.
You can obtain a sales and use tax account number by registering online at the Georgia Tax Center self-service portal. You’ll receive your tax number by email within 15 minutes of registration.
If a return is not filed on time, an additional 5% of the tax due per late month or $5 per late month (whichever is greater) will be charged.
If tax due is not paid on time, an additional 5% of the tax due per late month or $5 per late month (whichever is greater) will be charged.
If false or fraudulent returns are filed, an additional 50% of the tax due will be charged.