Georgia Sales Tax for New Businesses and Online Sellers: Registration, Rates, the $100,000 Rule and ST-5

If you sell taxable goods in Georgia, or sell into Georgia from another state, sales tax is one of the first compliance duties you will face. This guide covers who must register, how to do it at the Georgia Tax Center, what Georgia taxes, how local rates stack on top of the state rate, when an out-of-state online seller must collect, and how to buy inventory tax free with Form ST-5.

This guide is informational only. It is not legal or tax advice. Sales tax rules have exceptions and they change. Confirm your situation with the Georgia Department of Revenue, and for complex sales or multistate operations, work with a qualified CPA or attorney.

Who Must Register for a Georgia Sales Tax Number

Georgia calls anyone who makes taxable sales a dealer under O.C.G.A. 48-8-2. A dealer must register for a sales and use tax number and receive a certificate of registration. That duty applies even if all of your sales are online, made from out of state, wholesale, or exempt from tax.

Sales tax registration is separate from forming your entity. An LLC files Articles of Organization and a corporation files Articles of Incorporation with the Secretary of State. Each costs $110 total, which is the $100 filing fee plus a $10 service charge. You can file online through the Secretary of State eCorp portal or on paper.

A business registers with the Department of Revenue through the Georgia Tax Center if it sells taxable goods or has employees.

How to Register Online at the Georgia Tax Center

Registration happens online at the Georgia Tax Center, and it is free. Follow these steps:

1. Sign in to the Georgia Tax Center and start a sales and use tax registration. Have your business name, structure, ownership details and start date ready.
2. Submit the application. Your account number is emailed to you about 15 minutes after submission.
3. Keep the certificate of registration and display it as O.C.G.A. 48-8-59 requires.

Registration does not need renewal while the business continues with no change in ownership or structure. A new owner of an existing business, or a change in how the business is organized, needs a new registration. Check with the Department of Revenue before you assume an old number carries over.

Registering for sales tax does not give you a business license. The local occupation tax certificate is covered in the licensing section below.

What Georgia Sales Tax Applies To

The state rate is 4% on retail sales of tangible personal property and on listed services under O.C.G.A. 48-8-30. Not every service is taxable. Under Department of Revenue rules 560-12-2-.57 and 560-12-2-.55, for example, coin-operated laundry receipts and pet boarding are not taxable. Retail sales of farm products are taxable.

For delivery charges, shipping and handling, bundled items, and every other service not covered above, check with the Department of Revenue before you set your pricing. Guessing wrong means collecting too little or too much.

Georgia Sales Tax Rate by County and City

The 4% state rate is only the starting point. Local option taxes sit on top of it, including LOST, SPLOST, ESPLOST, HOST or MOST, TSPLOST, FLOST, and, starting in 2026, a local homestead option sales tax under Act 461. Which ones apply depends on where the sale is delivered. Combined state and local rates run from 6% to 9%.

The Department of Revenue publishes a sales and use tax rate chart, effective October 1, 2026. Examples from that chart: Cobb and Gwinnett are 6%, Atlanta is 8.9%, and Muscogee (Columbus) and Richmond (Augusta) are 9%. Rates change, so do not rely on these examples. Look up each delivery address on the Department of Revenue rate chart or in the Georgia Tax Center. Do not estimate a rate from your home county.

Remote and Online Sellers: The $100,000 or 200 Transaction Rule

A seller with no physical location in Georgia must register and collect Georgia sales tax when it exceeds $100,000 in gross revenue from Georgia sales, or when it makes 200 or more separate retail transactions delivered to Georgia. Either test counts, measured across the current or prior calendar year. The rule took effect January 1, 2020, and replaced the older $250,000 figure, which no longer applies.

The Department of Revenue's policy bulletin SUT-2019-02 covers remote sellers. Read it, and check with the Department if your sales are close to either threshold.

Marketplace facilitators

If you sell through a marketplace, the marketplace facilitator may have its own duty to collect and remit tax on your sales. The Department of Revenue publishes a separate page on marketplace facilitators. Confirm with each marketplace and the Department who collects, so tax is not collected twice or missed.

Affiliate referral arrangements

Paying affiliates or website owners to refer Georgia customers can also create a collection duty. If you run an affiliate program, ask the Department of Revenue how it applies to your arrangements.

Out-of-state trade shows

A limited exception applies to out-of-state sellers at Georgia trade shows. No registration is required when all three of these are true:

• The show is the seller's only physical presence in Georgia.
• The seller attends no more than 5 days in any 12-month period.
• Net income from the shows did not exceed $100,000 in the prior year.

The exception removes the registration requirement. It does not make sales at the show tax free.

Buying Inventory for Resale with Form ST-5

Georgia issues no separate resale permit. When you buy goods to resell, give your supplier Form ST-5, the certificate of exemption, with your Georgia sales and use tax number. The form tells the supplier the purchase is for resale rather than your own use. Keep the certificates on file with your records. Because the form requires your Georgia number, register before you start buying inventory.

Filing Returns, Payments and Cash Rounding

You file sales tax returns and make payments through the Georgia Tax Center on the schedule the Department of Revenue assigns to your account. Confirm your filing frequency and due dates with the Department.

Georgia's cash rounding rules are new. Act 445 (HB 1112), effective July 1, 2026, sets rules for rounding cash totals to the nearest five cents. Tax is figured before rounding. Exact change must still be accepted while pennies remain legal tender, so your point-of-sale setup needs to handle both situations.

Licenses and Other Registrations Are Separate

Georgia issues no general statewide business license. The Secretary of State issues none, and a sales tax registration is not a business license. The local occupation tax certificate, often called a business license, is issued by the city where the business is located, or by the county for unincorporated areas (O.C.G.A. Title 48, chapter 13). Each of Georgia's 159 counties and about 537 cities sets its own formula, deadlines and prerequisites. A business inside a city pays the city, not the county. More than half of Georgians live outside any city, so for many owners the county is the issuer.

Employers with more than 10 employees must file an E-Verify affidavit to get the local certificate (O.C.G.A. 36-60-6). Occupational licenses for regulated trades, such as contractors, electricians, plumbers, cosmetology and real estate, come from state boards. Check with the Secretary of State Professional Licensing Boards Division for your trade.

Sales Tax Checklist for New Georgia Businesses

1. Form your LLC or corporation with the Secretary of State at $110 if your structure requires it. Start at sos.ga.gov.
2. Register for a sales and use tax number at the Georgia Tax Center. Registration is free.
3. Confirm the 4% state rate and the combined local rate for each delivery address on the Department of Revenue rate chart.
4. If you sell from out of state, track Georgia revenue and transaction counts against the $100,000 and 200 transaction thresholds.
5. Give suppliers Form ST-5 for goods you will resell.
6. Apply for the local occupation tax certificate from the city or county where you are located.
7. Calendar your filing due dates and the cash rounding rules effective July 1, 2026.

Sales tax is a recurring duty. Keep records of every taxable sale, exemption certificate and return. For complex situations, including multistate sales, consult a qualified CPA or attorney.