Registering to Collect and Pay Sales Taxes in Georgia

If you operate a business that sells products or services that are subject to sales tax in Georgia, you need to register with the Georgia Department of Revenue to collect and remit sales taxes. Georgia has a 4% state sales tax and counties assess an additional local sales tax, generally 3%. You can find a list of the county sales tax rates on the Georgia Department of Revenue website under Sales Tax for Businesses, Sales Tax Rates.

Generally, sales tax must be collected and paid on any sales transaction in Georgia that is not specifically exempt. You can find a List of Sales and Use Tax Exemptions on the Georgia Department of Revenue website. As indicated in the Business Owner's Toolkit, sales tax applies on sales of tangible personal property. And if your business provides services and you transfer tangible personal property to your customers as part of the service, you need to charge sales tax on that property.

Certain types of services are subject to sales tax in Georgia. These include admissions to places of amusement, coin-operated musical and amusement devices, transportation, local telephone service, and lodging. Other services are generally exempt from sales tax.

Certain customers who are dealers or resellers may have a sales tax exemption certificate. They should provide you with a copy of that certificate when they make purchases from your business and you should keep a copy of that certificate with your sales tax records.

You can register your business online on the Georgia Tax Center website under Register Your New Georgia Business. The Georgia Tax Center Quick Reference Guide provides step-by-step instructions. You will need to enter the type of business, such as individual, partnership, LLC, corporation, etc., your business's legal name, address, phone number, email, and the name of your business's officer(s).

Once you are registered, you will be assigned a State Tax Identification Number. With this number you can sign up for access to the Georgia Tax Center. You will also receive a Sales Tax Certificate for Sales and Use Tax.

The Georgia Tax Center replaces the e-File and e-Pay system for sales and use tax, withholding income tax, and corporate income tax returns. On the Georgia Tax Center you can manage your tax accounts, submit sales tax returns, and make payments. The GTC Manual for Taxpayers provides detailed instructions for all the features the system offers.

If you have sales in only one county in Georgia, and you do not have food, fuel, hotel, or motor vehicle sales, you can file a Simple Sales and Use Tax Return. If you have sales in more than one county or if you have food, fuel, hotel, or motor vehicle sales in any county, you need to file the Standard Sales and Use Tax Return. If you have more than one sales and use tax account, or you are filing a return for sales at multiple locations you need to file a Master Sales and Use Tax Return.

Sources:

Georgia Sales and Use Tax Exemptions, Georgia Department of Revenue

Georgia Tax Center, Georgia Department of Revenue

Georgia Tax Center Quick Reference Guide, Georgia Department of Revenue

GTC Manual for Taxpayers, Georgia Department of Revenue

Register Your New Georgia Business, Georgia Department of Revenue

Sales and Use Taxes in Georgia, Business Owner's Toolkit