Economic nexus
Georgia economic nexus threshold
Georgia's economic nexus rule decides when out-of-state sellers must collect sales tax. Here's the current threshold, how it's measured, and how the transaction-count rule has changed.
- Sales threshold
- $100,000
- Transaction threshold
- 200 transactions
- Logic
- sales or transactions
- Measured over
- previous or current calendar year
- Effective
- January 2020
Source: Georgia Department of Revenue
Nexus & savings calculator
Estimate whether you still have nexus in Georgia — and what canceling could save.
- Physical presence
- Sales over $100,000
- Over 200 transactions
You likely still have nexus in Georgia because of more than 200 transactions — Georgia still counts transactions. Keep filing here for now.
Trailing nexus: Georgia applies trailing nexus — expect to keep filing for roughly 12 months after your nexus ends. Confirm the exact window before canceling.
Filing cost here today
$600/ yr
Estimate only — general education, not tax advice. Confirm with Georgia's tax authority before you register or deregister.
What is economic nexus in Georgia?
Economic nexus means you can owe sales tax in Georgia based purely on your sales volume there — no physical presence required. It traces to the 2018 South Dakota v. Wayfair decision. Georgia's threshold took effect January 2020.
Today the threshold is $100,000 in sales or 200 transactions, measured over previous or current calendar year.
The transaction-count history
Georgia still counts transactions: crossing 200 transactions creates nexus even on modest revenue.
If your only nexus reason is the transaction count, watch it closely — a low-revenue, high-order business can cross it.
What counts toward the threshold
Retail sales of tangible personal property delivered electronically or physically to Georgia purchasers, whether taxable or exempt; marketplace facilitator sales are excluded from the remote seller's individual threshold calculation
Marketplace-facilitated sales do not count toward your own Georgia threshold.
Where TrailingZero fits
TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and tracks your sales against Georgia's threshold so you register only when you truly cross it — and deregister when you fall below. During any wind-down it can file the zero-dollar returns so nothing lapses — and you only pay for the states you genuinely keep. Run a free audit anytime; this page is free education either way.
Georgia Economic nexus FAQ
- What is the economic nexus threshold in Georgia?
- $100,000 in sales or 200 transactions, measured over previous or current calendar year, in effect since January 2020.
- Did Georgia remove the 200-transaction rule?
- Georgia still counts transactions: crossing 200 transactions creates nexus even on modest revenue.
- Do marketplace sales count toward economic nexus in Georgia?
- No, facilitated sales don't count toward your own threshold.
- Is this tax advice?
- No. This page is general education built from public sources and the rules change often. Confirm your specific situation with the state's tax authority or your accountant before you register or deregister.
More on Georgia sales tax
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Other states
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Primary sources reviewed for this page. Data current as of June 2026.
- https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/sales-and-use-tax-registration-faq
- https://dor.georgia.gov/tax-registration
- https://dor.georgia.gov/how-do-i-close-business-georgia
- https://dor.georgia.gov/marketplace-facilitators
- https://dor.georgia.gov/taxes/tax-rules-and-policies/sales-use-tax-policy-bulletins
- https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
- https://www.salestaxinstitute.com/resources/georgia-enacts-economic-nexus-and-reporting-requirements-legislation
- https://www.avalara.com/us/en/taxrates/state-rates/georgia/georgia-sales-tax-guide.html
TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.