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Georgia sales tax, explained.

Thresholds, rates, taxability, filing schedules, and the Georgia Department of Revenue — everything a remote seller needs to know about Georgia, on one page.

Economic nexus threshold
$100,000
Statewide base rate
4%
Transaction threshold
200
AtlantaSavannahAugustaColumbusMacon
Georgia · major filing jurisdictions
Nexus · Georgia

When you owe sales tax in Georgia.

Georgia uses an OR-type economic nexus test — crossing either the sales dollar threshold or the transaction count triggers the obligation to register, collect, and remit, whichever happens first.

Economic nexus
Threshold
$100,000 in sales or 200 separate transactions delivered into Georgia
Measurement type
Sales dollars OR transaction count — either test alone is sufficient
Measurement period
Current or preceding calendar year
Included
Retail sales of tangible personal property delivered electronically or physically, whether taxable or exempt — resale sales and digital-exempt products do not count toward the threshold
Marketplaces
Marketplace-facilitated sales are excluded from your threshold calculation — sales processed through a registered marketplace facilitator like Amazon or Etsy do not count toward your $100,000 or 200-transaction tests
Physical nexus
Office or place of businessEmployees / remote staffWarehouse or 3PL inventoryAgents or representativesConstruction sites

Any physical presence in Georgia — including a single remote employee or inventory stored in a Georgia warehouse — creates nexus from the first sale, with no minimum sales volume required.

Rates · Georgia

What you'll collect, city by city.

Georgia's statewide base rate is 4%. Each county adds its own local tax — most combined rates land between 7% and 9%. Digital goods are taxable at the full combined rate, which is unusual compared with most states.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
GeorgiaStatewide base rate4%4%4%0%0%
Atlanta8.9%8.9%8.9%0%0%
Savannah7%7%7%0%0%
Augusta8.5%8.5%8.5%0%0%
Columbus9%9%9%0%0%
Macon8%8%8%0%0%

SaaS and most services are exempt in Georgia. Digital goods — including downloaded software, e-books, and digital audio-visual content — are taxable at the full combined rate of the delivery address. Rates verified as of June 11, 2026.

Need the exact rate for one address or invoice? Our calculator returns the combined state, county, and local rate for any Georgia address.

Open the sales tax calculator
Taxability · Georgia

Is your product taxable here?

Georgia taxes tangible personal property and — unlike most states — digital goods. SaaS and professional services are generally exempt.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into Georgia are taxable at the combined rate of the delivery address, including both state and applicable county or local taxes.
Digital goodsTaxableGeorgia taxes digital products — including downloaded software, e-books, digital music, and movies — at the full combined rate. This is a key difference from states like California.
SaaS & cloud softwareNot taxableRemotely-accessed software-as-a-service is exempt for both B2B and B2C customers — there is no download, so no taxable transfer of tangible or digital property occurs.
Professional servicesNot taxableConsulting, legal, accounting, and similar professional services are not subject to Georgia sales tax, whether sold to businesses or consumers.
General servicesNot taxableMost general services are exempt in Georgia. Review specific service categories with the Georgia Department of Revenue if you sell mixed goods-and-services bundles.
Bundled hardware + softwarePartialThe hardware portion of a bundled sale is taxable; separately-stated SaaS subscriptions remain exempt. Itemizing your invoices keeps the exempt portion clearly out of the taxable base.
Filings · Georgia

Filing schedules and due dates.

The Georgia Department of Revenue assigns your filing frequency at registration based on your expected tax liability. All filings are made through the Georgia Tax Center online portal.

FrequencyReturnDue dateWho it applies to
MonthlyMost common for active sellersGeorgia Sales and Use Tax Return (ST-3)20th of the month following the reporting periodSellers with higher monthly tax liability, as assigned by the DOR
QuarterlyGeorgia Sales and Use Tax Return (ST-3)20th of the month following the close of the quarterSellers with moderate tax liability assigned a quarterly schedule
AnnualGeorgia Sales and Use Tax Return (ST-3)January 20 for the prior calendar yearSmall sellers with low annual tax liability, as assigned by the DOR

Crossed the threshold, or about to?

A Commenda expert will review your Georgia exposure, register you with the Georgia Department of Revenue, and take over the filing calendar — usually within a week.

The state authority

Georgia DOR — the state's tax office.

The Georgia Department of Revenue administers sales and use tax through the Georgia Tax Center, a single online portal for registration, filing, payment, and account management.

dor.georgia.gov/taxes/taxes-business

Registration requires a Tax Portal username and password. Have your business entity details and projected Georgia sales ready. A State Tax ID in XXX-XXXXXX format is assigned after registration.

What you can do there
  • Register for a sales tax account

    Free to register through the Georgia Tax Center. Both in-state and out-of-state sellers register through the same portal.

  • File returns and pay

    All ST-3 returns, amendments, and payments are submitted through the Georgia Tax Center under your registered account.

  • Look up the rate for any address

    The Georgia DOR publishes county and local tax rates to help sellers apply the correct combined rate for any delivery address.

  • Verify an exemption certificate

    Check that a customer's exemption claim is valid before honoring a certificate and removing sales tax from the transaction.

Exposure & exemptions · Georgia

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

Georgia offers a voluntary disclosure program for out-of-state sellers who come forward before the Department of Revenue identifies them.

Program
Georgia Voluntary Disclosure Agreement (VDA) — administered by the Georgia DOR
Lookback
Typically limited under a VDA — versus the full open statute if the state contacts you first
Penalties
Generally waived under the VDA program for qualifying sellers
Interest
Still due on unpaid tax — relief is not typically granted on interest

Exemption certificates accepted

Collect a valid certificate at the time of sale and retain it in your records — Georgia places the burden of proof on the seller.

Resale
Georgia Sales Tax Certificate of Exemption (ST-5) for resale purchases
Manufacturer / industrial
Georgia ST-5M for qualifying manufacturing and industrial machinery exemptions
Government & nonprofit
Georgia ST-5 for qualifying government entities and certain nonprofits; eligibility is narrow — verify with the DOR
Multi-state
Georgia accepts the MTC Uniform Sales and Use Tax Certificate for multi-state resale; Georgia is not an SST member state

FAQ · Georgia

Georgia questions, answered.

The questions remote sellers ask us most about Georgia.
Read our FAQ library

Crossing either $100,000 in sales or 200 separate transactions delivered into Georgia in the current or preceding calendar year triggers economic nexus. It is an OR test — you do not need to exceed both thresholds.

No. Sales made through a registered marketplace facilitator — such as Amazon, Etsy, or eBay — are excluded from your economic nexus calculation. Only your direct sales count toward the $100,000 and 200-transaction tests.

Yes. Georgia taxes digital products — including downloaded software, e-books, digital music, and streaming content — at the full combined rate of the delivery address. This differs from states like California and Texas, which exempt most digital goods.

No. Remotely-accessed software-as-a-service is exempt in Georgia for both B2B and B2C customers. Because SaaS involves no download and no transfer of tangible property, it falls outside the taxable base.

Yes. Any physical presence in Georgia — including a single remote employee working from home — creates physical nexus immediately, requiring you to register and collect from the first sale, regardless of sales volume.

Georgia uses Form ST-3, the Sales and Use Tax Return, for all filing frequencies — monthly, quarterly, and annual. Returns are filed and payments are made through the Georgia Tax Center portal.

Returns are due on the 20th of the month following the close of the reporting period, regardless of whether your assigned frequency is monthly, quarterly, or annual.

Yes. Commenda monitors your exposure, registers you with the Georgia Department of Revenue, calculates the right rate on every transaction, and files each return on the assigned schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.