Total Range for 2025
| Base state sales tax rate | 4% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Local rate range | 0%-5% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Total rate range | 4%-9% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Economic sales nexus threshold | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | |
| Transactions threshold | N/A | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Sales tax return filing due date | 20th of following month | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
The base state sales tax rate in Georgia is 4%, but since the local rates range from 0-5% the total sales tax range is 4-9%.
How to calculate your sales tax rate
Use our online sales tax calculator to determine the combined state and local sales tax rate for each location where you have a physical or economic nexus. Just enter your state and ZIP code to get your sales tax rate.
Example of using the sales tax rate in a tax calculation:
Example of using the sales tax rate in a tax calculation:
- Sales price of a product: $100
- Combined sales tax rate: 7%
- Sales tax amount: $100 x 7% = $7
- Total price of the item including sales tax: $100 + $7 = $100
Nexus: Why do you need to collect sales tax in Georgia?
If you’re selling goods and services in Georgia then sales tax might apply! To determine your obligation, you must understand “nexus,” which ties businesses to states for tax purposes.
Two types of nexus exist:
- Physical Nexus: Having a physical presence, like an office, warehouse, or employees in Georgia, triggers this type. If you do, you likely need to collect sales tax.
- Economic Nexus: This kicks in when your sales within Georgia exceed a certain economic threshold. Even without a physical presence, surpassing this threshold requires collecting sales tax.
In Georgia, there is also a transaction threshold of 200, which means that even if your sales aren’t over $100,000 if you’ve sold more than 200 items then you still need to pay sales tax.
Services
- Taxable services in Georgia include certain repair and maintenance services, telecommunications services, and some digital services.
- Services generally exempt from sales tax include professional services (e.g., legal, accounting, and medical services) and personal services (e.g., haircuts and fitness training).
Goods
- Generally all taxable. Georgia applies sales tax to the retail sales price of tangible personal property
Freight/Shipping
- Usually taxable if it relates to a taxable sale. Delivery, freight, transportation, shipping, and handling charges for taxable sales are generally subject to sales tax.
Clothing
- Footwear, accessories and clothes are all subject to sales tax in Georgia
Electronics
- Electronics are taxable in Georgia
SaaS
- SaaS is not subject to sales tax in Georgia
Digital Products
- As of 2024, sales of specified digital products, other digital goods, and digital codes are subject to Georgia sales and use tax if the end user receives permanent use rights and the transaction is not contingent on ongoing payments.
Software
- Pre-written software is considered taxable.
- Custom made software is generally exempt from tax
How to register for sales tax in Georgia
To register for sales tax in Georgia, you’ll need to complete the process through the Georgia Tax Center (GTC), a secure online portal. Here’s a quick guide:
- Gather Information: Before registering, have some details handy:
- Your Social Security number (if a sole proprietor) or Employer Identification Number (EIN)
- Business name, address, and contact information
- North American Industry Classification System (NAICS) code (find yours online)
- Estimated monthly sales and taxable sales
- Products or services you’ll be selling
- Head to the Georgia Tax Center: Visit the Georgia Department of Revenue‘s website and navigate to the Tax Registration section. Look for “Sign Up For GTC” or similar.
- Register Online: Within the Georgia Tax Center, you’ll find an option to register your business. Follow the prompts and fill out the application with the information you gathered.
- Finalize Registration: Once submitted, you should receive your Georgia sales tax number and account information within 15 minutes via email.
How to collect sales tax in Georgia
- Find the combined sales tax rate for your customer’s location (Georgia + local taxes).
- Charge that rate at checkout (most systems automate this).
- Keep good sales records (including collected tax).
- File & pay sales tax electronically through the Georgia Tax Center (frequency depends on sales volume).
How to get a sales tax permit/license in Georgia?
In Georgia, a sales tax permit is obtained by registering for a tax account number, rather than a separate license. To do this, visit the Georgia Tax Center (GTC) website and complete the online registration. You’ll need to provide basic business information, such as your business name, address, and Federal Employer Identification Number (FEIN). There is no fee for the application, and online registration is typically processed quickly, with your tax account number—serving as your sales tax permit—being emailed to you within about 15 minutes.
When are Georgia’s sales tax returns due?
Georgia’s sales tax returns are due on the 20th day of the month following the reporting period. This applies to all filing frequencies, monthly, quarterly, or annually.
Here’s a breakdown for your reference:
- Monthly Filers: If your business makes sales tax payments monthly, your returns are due on the 20th of the following month.
- Quarterly Filers: For businesses filing quarterly, the return for the quarter is due on the 20th day of the month following the end of the quarter.
- Annual Filers: Businesses approved to file annually have their returns due on January 20th of the following year.
Is anyone exempt from sales tax in Georgia?
In Georgia, there are no blanket exemptions from sales tax for entire categories like churches or non-profit organizations. However, there are exemptions for specific types of goods and services, and some exemptions may apply to certain qualifying organizations under specific circumstances.
Here’s a breakdown of exemptions to consider:
- Exempt Goods: Certain goods are exempt from Georgia sales tax, including:
- Prescription drugs and medical equipment
- Most unprepared food items (note: local sales tax may still apply)
- Certain agricultural products
- Educational materials (textbooks, etc.)
- Exempt Services: Some services are not subject to sales tax, such as:
- Most professional services (legal, accounting, etc.)
- Educational services
- Financial services
- Qualifying Organizations: While not a general exemption, some non-profit organizations may be eligible for tax-exempt purchases under specific conditions. This typically involves obtaining a sales tax exemption certificate from the Georgia Department of Revenue and meeting specific criteria for the purchases.
Do I Have to Collect Sales Tax from Georgia Customers if I Sell on Amazon, Walmart, Ebay, or Etsy?
No.
Georgia has a marketplace facilitator law, which means that marketplaces like Walmart or Amazon are required to collect sales tax on behalf of 3rd party sellers on their platforms.
Remember, if you have a sales tax nexus in Georgia, you’re still required to collect sales tax on your other non-marketplace Georgia sales.
