Georgia Sales Tax Rate & Rules (2026)

Last updated: 2026-03-27

What is the sales tax rate in Georgia?

What is taxable in Georgia?

How do you register to collect sales tax in Georgia?

What is the economic nexus threshold for Georgia?

How to register for sales tax in Georgia

Before you can collect sales tax, you need to register with the Georgia Department of Revenue. Here is the step-by-step process.

1. Register online through the Georgia Tax Center (GTC) at gtc.dor.ga.gov
2. Provide your FEIN or SSN, business entity information, and Georgia business location
3. Registration for a Sales & Use Tax Number is free
4. Georgia issues your registration number typically within 5-10 business days
5. A single state registration covers all locations — no separate local registration is needed

How to collect sales tax in Georgia

Once registered, you are responsible for charging the correct amount of sales tax on every taxable transaction. Here is how the collection process works in Georgia.

1. Determine taxability — Georgia taxes most tangible goods and some services
2. Calculate the combined rate (state 4% + county LOST/SPLOST/other) based on the delivery destination — Georgia is a destination-based state
3. Local taxes vary by county and can add 3-4% to the state rate
4. Charge the correct rate at the point of sale and itemize tax on receipts
5. Accept Georgia resale certificates (Form ST-5) from qualifying buyers
6. Maintain records of all transactions and exemption certificates for at least 3 years

How to file and remit sales tax in Georgia

Filing your sales tax return on time is critical to avoid penalties. Georgia requires electronic filing for most businesses.

1. File electronically through the Georgia Tax Center (GTC)
2. Filing frequency is assigned based on liability: monthly, quarterly, or annually
3. Returns are due on the 20th of the month following the reporting period
4. Report gross sales, exempt sales, and taxable sales
5. Pay electronically through GTC
6. Retain all records for at least 3 years

What is exempt from Georgia sales tax?

Not everything is subject to sales tax. Georgia provides exemptions for certain products, buyers, and uses. Always verify the specific exemption requirements with the Georgia Department of Revenue.

• •Sales for resale with a valid Georgia resale certificate (Form ST-5)
• •Groceries (exempt from 4% state tax, but local taxes still apply)
• •Prescription drugs and durable medical equipment
• •Agricultural machinery, equipment, and supplies
• •Manufacturing machinery and industrial materials
• •Sales to the federal government and Georgia state agencies
• •Qualifying nonprofit organizations with a valid Georgia exemption letter

What are the highest combined sales tax rates in Georgia?

Because Georgia allows local jurisdictions to add their own sales taxes on top of the state rate, combined rates vary by location. Here are some of the highest combined rates in major Georgia cities.

What is use tax in Georgia?

Georgia use tax applies when you purchase taxable goods from out-of-state sellers who do not collect Georgia sales tax. The use tax rate equals your local combined sales tax rate. Businesses must self-assess and report use tax on their regular sales tax return. Common examples include online purchases, out-of-state equipment, and supplies from non-collecting vendors.

Does Georgia have marketplace facilitator rules?

Georgia requires marketplace facilitators with more than $100,000 in Georgia sales or 200 transactions to collect and remit sales tax on behalf of third-party sellers. Major platforms including Amazon, eBay, Etsy, and Walmart Marketplace collect Georgia sales tax on marketplace transactions. Sellers using these platforms are not required to collect tax on those sales but remain responsible for direct sales.

What are the penalties for sales tax non-compliance in Georgia?

Georgia imposes a late-filing penalty of 5% per month (up to 25%) and a late-payment penalty of 0.5% per month (up to 25%). Interest accrues at the rate of 1% per month. The penalty for failure to collect sales tax can include revocation of your sales tax registration. Fraud or willful evasion can result in felony charges with fines up to $100,000 and imprisonment.

This is general information, not legal or tax advice. Tax rules change frequently — always verify with the official state agency. Sources: Georgia Department of Revenue.