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Seller's guide

Sales tax in Georgia

Everything an online seller needs to know about sales tax in Georgia: the rate, when you have to register, marketplace rules, filing, and when you can cancel — in plain English.

By John DoeReviewed by Jane Doe, CPAUpdated June 2026How we verify
Statewide base rate
4%
Economic threshold
$100,000 in sales or 200 transactions
Marketplace law
Yes
Trailing nexus
≈ 12 mo
Tax authority
Georgia Department of Revenue

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
Still has nexus

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

Read the Georgia guide →

Estimate only — general education, not tax advice. Confirm with Georgia's tax authority before you register or deregister.

Do you need to collect sales tax in Georgia?

You have a duty to collect once you have nexus: physical presence (inventory, staff, an office) or economic nexus from crossing $100,000 in sales or 200 transactions over previous or current calendar year. Georgia still counts transactions: crossing 200 transactions creates nexus even on modest revenue.

The Georgia rate

Georgia's statewide base sales tax rate is 4%. Local jurisdictions (county, city, special district) add additional rates ranging from 1% to 5%, bringing combined rates as high as 9% in some areas.

Marketplace and direct sales

Marketplaces like Amazon collect Georgia tax for you, but those sales don't count toward your own threshold. Direct sales on your own store you collect yourself.

Filing and zero returns

Once registered, Georgia requires a return every assigned period even when you owe $0 — miss one and you can face penalties. All new registrants must file monthly for the first 6 months.

When you can cancel

If your Georgia returns are mostly $0, you may be over-registered. Canceling your Georgia sales tax registration makes sense if your sales to Georgia customers have consistently fallen below $100,000 AND below 200 transactions for a full calendar year and you have no physical presence (including no FBA inventory) in the state. The key catch is that Georgia provides no definitive published guidance on when cancellation is permitted after economic nexus is lost — meaning the safe approach is to wait until after the calendar year you dropped below threshold before closing.

Where TrailingZero fits

TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and maps your real nexus in Georgia and flags whether you should register, keep filing, or cancel. 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 Sales tax guide FAQ

Does Georgia have a sales tax?
Yes. The statewide base rate is 4%. Remote sellers collect it once they have nexus.
When do I have to register for sales tax in Georgia?
When you have physical presence there or cross $100,000 in sales or 200 transactions over previous or current calendar year.
Can I cancel my Georgia registration if I'm under the threshold?
Generally yes, after clearing Georgia's trailing-nexus window and filing a final return.
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

See what you can stop paying in Georgia

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Other states

See all states →

Sources

Primary sources reviewed for this page. Data current as of June 2026.

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.