What is the Georgia sales tax rate?
The state rate is 4%. Counties and some cities add local sales taxes, so combined rates commonly range from 7% to 8% or more, depending on the delivery address.
When does an online seller have to collect in Georgia?
You must register and collect if you have a physical presence in Georgia, or if, in the current or previous calendar year, you sold more than $100,000 of goods delivered into Georgia, or made 200 or more separate retail sales delivered there. Either test is enough.
How nexus works in general is covered in physical vs economic nexus and economic nexus explained.
What if you sell on Amazon, eBay or Etsy?
Georgia requires marketplace facilitators to collect and remit sales tax on the sales they facilitate, so you do not collect on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.
How do you register?
Register online with the Georgia Department of Revenue through the Georgia Tax Center for a sales and use tax number. Register before you start collecting.
What are the steps once you have nexus?
Confirm nexus
Check your presence and your sales into Georgia against its threshold.
Register before collecting
With the Georgia tax agency, as set out above.
Set up your store
Charge the correct combined rate for each delivery address and product.
File and pay
On the schedule Georgia assigns, including zero returns where required.
How are returns filed?
Georgia assigns monthly, quarterly or annual filing based on your tax, and returns are filed online through the Georgia Tax Center, reporting tax by local jurisdiction.
See how to file a sales tax return.
Why does the transaction test matter?
A seller of $10 items reaches 200 transactions at $2,000 of sales, long before $100,000. Georgia is one of the states that still counts transactions, so low-price sellers should track order counts as well as revenue.
What else should sellers know?
- Sellers outside the US: the same rules apply wherever the business is based. See selling on Amazon US as a non-resident.
- Late registration: tax you should have collected becomes your own debt. See voluntary disclosure agreements and collected but not remitted.
- Records: keep sales by delivery address, tax collected and any certificates. See exemption certificates and sales tax audits.
- Stopping: returns stay due until the account is closed. See filing frequency and cancelling a sales tax permit.
- Store settings: switch on collection only once you are registered. See Shopify sales tax setup.
Selling into Georgia?
We check whether you have Georgia nexus, register you, and file your Georgia sales tax returns.
Questions people ask
What is the Georgia economic nexus threshold?
More than $100,000 of sales or 200 or more separate sales delivered into Georgia in the current or previous calendar year.
What is the Georgia sales tax rate?
4% state rate, plus local taxes that vary by location.
Does Georgia still use a 200-transaction test?
Yes. Either $100,000 of sales or 200 transactions creates nexus.
How do I register for Georgia sales tax?
Online through the Georgia Tax Center, before you start collecting.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Official Code of Georgia section 48-8-2: remote seller definitions
- Georgia Department of Revenue
- Supreme Court of the United States: South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018)
- Streamlined Sales Tax Governing Board: Marketplace facilitator state guidance
Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State sales tax
This guide is general information. It is not tax or legal advice for your situation.