How to Start an Online Store in Georgia: Sales Tax Nexus, Resale Certificate and Setup

October 29, 2026

Starting an online store in Georgia takes a short list of filings. The part that causes the most trouble is tax: whether you owe Georgia sales tax, how marketplace sales are handled, and what you need before you buy inventory. This guide covers how to start an ecommerce business in Georgia in the order that avoids the most rework, from the sales tax questions to entity formation, state registration and the local certificate.

This article is informational, not legal or tax advice. Georgia rules and rates change, and your situation may differ. Confirm your obligations with the named agency, and talk with a qualified attorney or CPA if you sell from several states, keep inventory in more than one location, or have employees.

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What You Need Before You Start

Gather these items first. Several steps depend on earlier ones, so work through the setup steps in the order given below.

A business name you have checked in the Secretary of State business database
A Georgia street address for your registered office (a P.O. box does not qualify)
A registered agent who is a Georgia resident or a corporation authorized to do business in Georgia
Articles of Organization (LLC) or Articles of Incorporation (corporation), filed with the $110 fee
A federal Employer Identification Number (EIN) from the IRS
A bank account in the business's name
A product list showing what you sell, where it ships, and which items are taxable
Completed Form ST-5 certificates for any inventory you buy to resell
Access to the Georgia Tax Center once you register
The contact for your city or county licensing office

Answer the Sales Tax Questions First

Do you owe Georgia sales tax?

Georgia's state sales tax rate is 4%. Local taxes raise combined rates to between 6% and 9%, depending on the county and city where the item is delivered. Atlanta's combined rate is 8.9%. Most physical goods are taxable, but check with the Department of Revenue on specific products, since some items are treated differently.

Where you are based decides which rule applies to you.

If you are based in Georgia. A seller with a store, inventory or a home office in Georgia has a physical presence in the state. Register with the Department of Revenue through the Georgia Tax Center at gtc.dor.ga.gov. Registration is free. It is not a business license, and it does not replace the local occupation tax certificate covered in Step 5 below.

If you are based outside Georgia. Georgia's economic nexus rule for remote sellers applies once you reach $100,000 in Georgia sales or 200 separate transactions. Reach either threshold and you must collect Georgia sales tax on taxable sales delivered into Georgia. Confirm with the Department of Revenue how the thresholds are measured before you rely on your own counts.

Do Etsy sellers need a Georgia sales tax number?

Many new sellers ask whether a marketplace account covers them. The answer depends on where the sales happen.

Marketplace facilitators such as Etsy, Amazon and eBay collect and remit Georgia sales tax on sales made through their platforms once they meet the state's marketplace threshold. For sales made only through the platform, the facilitator handles the tax.

That does not mean every marketplace seller can skip registration. If you also sell from your own website, at craft fairs, at farmers markets or in person, those sales are outside the platform's collection, and you need to register with the Department of Revenue and collect tax on them. Review each sales channel separately, and confirm your own situation with the Department of Revenue before you assume the platform covers everything.

How do delivery charges get taxed?

Delivery charges follow the sale. If the underlying sale is taxable, a delivery charge tied to it is also taxable. Transportation charges that are not tied to a taxable sale are not taxable under Department of Revenue Rule 560-12-2-.45. Configure your checkout so each charge is treated the way the rule requires, and keep records that show how you separated them.

Buying inventory: the resale certificate (Form ST-5)

If you buy products to resell, you do not pay sales tax on those purchases. You give your supplier a resale document instead. Georgia issues no separate resale permit. The instrument is Form ST-5, the Georgia certificate of exemption. Give a completed ST-5 to each supplier you buy inventory from for resale, and keep copies with your purchase records. For the full process, see how to get a resale certificate in Georgia.

Setup Steps, in Order

Choose and check your name. Search the Georgia Secretary of State business database at ecorp.sos.ga.gov/BusinessSearch before you commit. An LLC name must contain an LLC designator such as Limited Liability Company, LLC or L.L.C., and it must be distinguishable on the Secretary of State's records. If you need time to decide, you can reserve a name for 30 days for $35.
Form the entity. File Articles of Organization for an LLC or Articles of Incorporation for a corporation through the eCorp portal or on paper. The filing costs $110 total, which is the $100 fee plus a $10 service charge. Online filings take about 7 to 10 business days and paper filings about 15 business days. Expedited review costs $120 (2 business days), $275 (same day if received by noon) or $1,200 (one hour on business days). Your registered agent must keep a registered office at a Georgia street address. An entity cannot serve as its own registered agent, and changing the agent costs $5 per entity (minimum $20) plus the $10 service charge.
Get an EIN and open a business bank account. Obtain the Employer Identification Number from the IRS, then open an account in the entity's name. Keep store revenue and personal money separate from the first sale forward, because your records for sales tax and annual filings depend on it.
Register with the Georgia Tax Center. Register at gtc.dor.ga.gov if you sell taxable goods or have employees. Registration is free. The Department of Revenue assigns your filing schedule, and you collect and file returns on that schedule.
Get the local occupation tax certificate. Georgia has no general statewide business license. The local license is an occupation tax certificate, issued by the city if your business is inside city limits, or by the county if it is in unincorporated territory under O.C.G.A. Title 48, chapter 13. A business inside a city pays the city, not the county. More than half of Georgians live outside any city, so for many home-based sellers the county is the issuer. Each of the 159 counties and about 537 cities sets its own formula, deadlines and prerequisites, so confirm the fee and timing with your local office. Home-based sellers should also ask whether home occupation rules and zoning limits apply. Private employers with more than 10 employees must file an E-Verify affidavit to get the certificate (O.C.G.A. 36-60-6). Some activities also need a separate state license from a professional board, such as those run by the Secretary of State's Professional Licensing Boards Division.
Set up tax in your platform. Enter the taxable and exempt product categories, your delivery charge treatment, and the Georgia locations you must collect for. If you sell wholesale or buy inventory under a resale arrangement, store each ST-5 with the matching purchase record.
Collect, file and pay on schedule. Record the delivery address for every order, because Georgia combined rates depend on where the item is delivered. File and pay on the schedule the Department of Revenue assigns.
Calendar your annual registration. Georgia's annual registration costs $60 ($50 plus a $10 service charge) and is due between January 1 and April 1 each year. An LLC files its first annual registration in the year after it forms. A new corporation files within 90 days of incorporating. A late filing carries a $25 penalty. Confirm the current window with the Secretary of State.

Trade Names (DBAs)

If your store sells under a name other than the legal name of your entity, you need a trade name registration. Trade names are filed with the Clerk of Superior Court in the county where the business is chiefly carried on, not with the Secretary of State. The clerk fee is about $165 plus the cost of publishing notice in the county legal organ once a week for two weeks. Confirm the exact clerk and publication charges with your county clerk. For background, see the Secretary of State business FAQ.

Special Cases: Home-Based Sellers, Food and Privacy

Home-based online businesses still need the local occupation tax certificate, and they must follow local zoning home occupation limits. If your store sells homemade food, Georgia no longer requires a state license for cottage food as of 2025-07-01 under HB 398, but local business licensing and zoning still apply.

Georgia has not enacted a consumer privacy law in 2026. Federal rules, such as those on advertising and product safety, still apply to what you sell and how you market it.

Georgia Taxes: What Applies to Your Entity

Most single-member or partnership LLCs owe no Georgia franchise tax. Corporations, and LLCs taxed as corporations, owe a net worth tax of $0 to $5,000, depending on net worth. Business income is taxed through the owner's return or the corporate return. For the full picture, read Georgia business taxes.

Common Mistakes to Avoid

Assuming marketplace registration covers your own website. Platform collection applies to sales made through the platform. Your direct and in-person sales need their own registration and collection.
Treating the sales tax registration as a business license. The Georgia Tax Center registration is free and does not replace the local occupation tax certificate.
Using a P.O. box as the registered office. Your registered office needs a Georgia street address.
Filing a trade name with the Secretary of State. Trade names go to the Clerk of Superior Court in your county.
Skipping the corporate net worth tax. Corporations and LLCs taxed as corporations owe it, even though most single-member LLCs do not.
Missing the annual registration window. The filing window runs January 1 to April 1. An LLC that stays delinquent can be administratively dissolved after notice and a cure period, and reinstatement costs about $260.
Accepting incomplete ST-5 certificates. A resale claim is only as good as the form behind it, so check each one is complete before you rely on it.
Skipping the local certificate for a home business. A home address does not exempt you from the city or county requirement.

Expected Results

Working through these steps in order may help you open a store with an entity in good standing, a Georgia Tax Center account, a local certificate and tax settings that match where you ship. Results depend on your products, sales volume and local rules, so treat this list as a checklist rather than a promise of outcomes. Filing on time is the habit that most often keeps a store in good standing.

Official Resources

This article is informational only and is not legal or tax advice. Confirm current Georgia requirements with the agencies above, and consult a qualified attorney or CPA for your specific situation.