Georgia sales & use tax.
The facts an advisor checks first — rate, nexus threshold, marketplace rules — with links to the controlling authority.
Georgia: rate, nexus & administration.
- State rate
- 4%
- Local rates
- Local option taxes bring combined rates to ~7–9%
- Economic nexus
- $100,000 or 200 transactions · effective January 1, 2020Lowered from $250,000 — the original rule took effect January 1, 2019, so lookback exposure can reach back to then.Controlling authority: Ga. Code Ann. § 48-8-2(8)(M.1), (M.2) ↗
- Marketplace facilitator
- Yes — effective April 1, 2020
- Streamlined (SST)
- Full member
- Administered by
- Georgia Department of Revenue ↗
What to watch in Georgia
- Specified digital products became taxable January 1, 2024 — a recent base expansion worth flagging to software and media clients.
- Groceries are exempt from the state rate but remain subject to local rates.
Rates, thresholds, and taxability change mid-year — verify against the Georgia Department of Revenue before advising. In L3i, every determination is cited to the controlling authority.
The Georgia voluntary disclosure agreement.
Behind in Georgia? There’s a front door. The voluntary disclosure agreement lets a business settle unregistered-period exposure on defined terms — before the state finds it first. The terms that shape the client conversation:
Administered by the Georgia Department of Revenue ↗ · also reachable through the MTC multistate voluntary disclosure program. Program terms as of February 2026 — confirm current terms before filing. L3i pairs the exposure math with the filing itself — see exposure analysis & VDA services.
Georgia, in brief.
What is the economic nexus threshold in Georgia?
$100,000 or 200 transactions, effective January 1, 2020. Lowered from $250,000 — the original rule took effect January 1, 2019, so lookback exposure can reach back to then. Once the threshold is crossed, remote sellers must register with the Georgia Department of Revenue and begin collecting.
What is the sales tax rate in Georgia?
The state sales tax rate is 4%. Local option taxes bring combined rates to ~7–9%.
Do marketplace facilitators collect Georgia sales tax?
Yes — marketplace facilitators have been required to collect since April 1, 2020. Direct (non-marketplace) sales remain the seller’s obligation.
How does a remote seller register for Georgia sales tax?
Register with the Georgia Department of Revenue before collecting — a remote seller must register once it crosses the economic nexus threshold ($100,000 or 200 transactions). As a Streamlined Sales Tax member state, Georgia also accepts central registration through the SST system, which covers all member states in one application.
Does Georgia offer a voluntary disclosure agreement (VDA)?
Yes — the Georgia Department of Revenue administers a voluntary disclosure agreement with a lookback of 36 months (3 years). Penalties are generally waived; interest is generally still due. An advisor can approach the state anonymously before disclosing the client’s identity.
A page tells you the rule. The platform applies it — and remembers why.
L3i runs Georgia determinations against a deterministic rules engine, cites the controlling authority, and captures your firm’s judgment so the next Georgia question starts further ahead.
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