To file Georgia sales tax online, log in to the Georgia Tax Center (gtc.dor.ga.gov), open your sales and use tax account, and submit the ST-3 return for the period. Returns and payments are due by the 20th of the month after the period ends, and most businesses file monthly. This guide covers who files and how often, how to file step by step, zero and amended returns, payment rules, vendor's compensation, and penalties.
This article is educational information, not tax advice. Filing rules, thresholds, and penalties can change, so confirm current requirements with the Georgia Department of Revenue before you file.
Georgia sales tax filing at a glance
- Who administers it: Georgia Department of Revenue.
- Online portal: Georgia Tax Center, at gtc.dor.ga.gov.
- Return: Form ST-3, Sales and Use Tax Return.
- Filing frequency: Monthly for most taxpayers. You can ask to change it by written request.
- Due date: The 20th of the month following the period being reported.
- Zero returns: Required. A return must be filed even when no tax is due or no sales were made.
- Payment: Electronic funds transfer is required if the tax owed on any return exceeds $500. ACH debit is available to filers who are not required to use EFT.
- Vendor's compensation: 3% of the first $3,000 of state and local tax, and 0.5% above that, only when the return and payment are both timely.
Who has to file, and how often
Any individual or entity that meets the definition of a "dealer" in Georgia law has to register for a sales and use tax number, even if all of its sales are online, out of state, wholesale, or exempt. Once you have a number, you file a return for every period, whether or not you collected tax. Our Georgia sales tax guide covers registration and nexus in more detail. Selling software? Our post on Georgia SaaS sales tax explains how it is treated there.
For most taxpayers the Department of Revenue assigns a monthly filing schedule. Quarterly and annual schedules exist, and you can ask the department to change your frequency with a written request.
| Frequency | Due date |
|---|---|
| Monthly | 20th of the following month (January sales are due February 20) |
| Quarterly | April 20 or 21, July 20 or 21, October 20, January 20 |
| Annual | January 20 of the following year |
File on the schedule the department has assigned to your account. Our Georgia sales tax due dates page also lists upcoming dates.
Before you start: set up the Georgia Tax Center
If you have not registered yet, our sales tax permit overview explains the process. Registration and filing both run through the Georgia Tax Center (GTC). If you are registering a new business, you can do it online in the GTC, and the department says the sales and use tax account number typically arrives by email within about 15 minutes.
Before you file, have these ready:
- Your sales and use tax number. It identifies the account on the ST-3.
- Your sales for the period, by jurisdiction. Georgia returns break sales out by county and other local jurisdiction, so your records need to show where each sale was delivered or performed.
- Records of exempt sales and deductions. Keep records for at least three years. Our Georgia resale certificate guide covers the paperwork for wholesale sales.
Step-by-step: filing a Georgia sales tax return on the Georgia Tax Center
- Log in to the Georgia Tax Center and open your sales and use tax account.
- Select the return period you are filing.
- Enter your sales. The ST-3 reports tax by state and local jurisdiction. Sales are generally sourced to where the goods are delivered or the service is performed.
- Check the local jurisdiction codes. Georgia sales tax is a combined state and local tax. The City of Atlanta has no stand-alone jurisdiction code: use 044A for sales sourced to DeKalb County inside the city and 060A for Fulton County inside the city.
- Review vendor's compensation and the total due. If you file and pay on time, the return applies the vendor's compensation described below.
- Submit and pay. Pay by EFT or ACH debit as described in the payment section.
- Save your confirmation with your records for the period.
Dealers with four or more locations must file their ST-3 on the Georgia Tax Center rather than on paper.
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Filing a zero return
Georgia requires a return every period, even when you had no sales or owe nothing. The Department of Revenue's ST-3 instructions separate two cases:
- Sales, but none taxable: File the ST-3 and check the "No Tax Due" box.
- No sales or use at all during the period: Do not complete the ST-3. Check the "No Sales/Use Tax Activity" box on page 4 and submit the payment voucher (Form PV-ST) only.
If you file electronically, the Georgia Tax Center walks you through the same options.
Filing an amended return
To correct a return you already filed, submit a new ST-3 for the same period with the "Amended Return" box checked. The amended return must show the changes to the original information as well as the data that did not change.
Payment methods and EFT rules
- EFT: Mandatory if the tax owed exceeds $500 on any return.
- ACH debit: A voluntary method for taxpayers who are not required to use EFT.
- Prepaid estimated tax: Required if your prior-year liability exceeded $60,000, excluding local taxes.
- Paper: The ST-3 can be mailed by filers who are not required to file electronically.
Taxpayers who are required to file electronically do not receive vendor's compensation if they send a paper return or payment.
Vendor's compensation for filing on time
Georgia lets dealers keep a small share of the tax they collect as compensation for the cost of collecting it. On the ST-3, vendor's compensation is:
- 3% of the first $3,000 of combined state and local sales and use tax on non-motor-fuel sales.
- 0.5% of the amount above $3,000.
You only get it when both the return and the payment are submitted on time. A late return or a late payment forfeits it.
Penalties and interest for late filing
- Late filing or payment: The greater of 5% of the tax due or $5, for each month or fraction of a month the return is late.
- Maximum penalty: The greater of 25% of the tax due or $25.
- How it is calculated: Penalty is calculated separately on state and local taxes in aggregate, and is billed after the return is processed.
- Interest: For periods beginning on or after July 1, 2016, the annual rate is the bank prime loan rate plus 3%, reviewed each January. Interest accrues from the due date until the tax is paid.
Common mistakes to avoid
- Skipping zero returns. A return is required every period, even with no tax due.
- Mixing up the two zero-return cases. No taxable sales uses the "No Tax Due" box on the ST-3; no activity at all uses the "No Sales/Use Tax Activity" box and the PV-ST voucher only.
- Wrong local jurisdiction. Sales are sourced by where the goods are delivered or the service is performed, and Atlanta uses the special 044A and 060A codes.
- Paying by paper when EFT is required. It costs you vendor's compensation.
- Missing the 20th. A late return or payment loses the 3% and 0.5% compensation and adds a monthly penalty.
- Filing on the wrong schedule. Use the frequency assigned to your account, and request changes in writing.
More state filing guides
Filing in more than one state? These step-by-step guides cover the portals, due dates, and penalties in other states. See them all in our state-by-state guide to filing sales tax online.
- How to file Florida sales tax online
- How to file Ohio sales tax online
- How to file Washington sales tax online
Let Kintsugi file for you
If you sell in more than one state, or you would rather not log in to the Georgia Tax Center every month, Kintsugi's sales tax filing software prepares and files Georgia returns on your assigned schedule, including zero returns, and remits payment. You review the numbers; Kintsugi handles the portal. Kintsugi's free plan monitors your sales across every US state, and filing starts at $75 per filing, with no per-state subscription. See pricing, check rates with the Georgia sales tax calculator, or start free and book a demo.
Frequently asked questions
Does it cost anything to file Georgia sales tax online?
The Georgia Department of Revenue's sources we checked do not list a fee for filing on the Georgia Tax Center. Confirm any processing charges with the department before you pay.
What form do I use to file Georgia sales tax?
Form ST-3, Sales and Use Tax Return. When you file on the Georgia Tax Center, you enter the same information online.
When is Georgia sales tax due?
By the 20th of the month following the period being reported. Quarterly returns are due April 20 or 21, July 20 or 21, October 20, and January 20. Annual returns are due January 20.
Do I have to file if I had no sales?
Yes. Georgia requires a return even when no tax is due or no sales were made. If you had no sales or use at all, check the "No Sales/Use Tax Activity" box and submit the PV-ST voucher only.
How do I change my filing frequency?
Submit a written request to the Department of Revenue.
What if I miss the deadline?
File and pay as soon as possible. You will lose vendor's compensation and owe a penalty of the greater of 5% or $5 for each month or fraction of a month, up to the greater of 25% or $25, plus interest.
How do I fix a mistake on a return I already filed?
File an amended ST-3 for the same period with the "Amended Return" box checked.
Sources
Checked September 29, 2026.
- Georgia Department of Revenue, Sales and Use Tax File and Pay
- Georgia Department of Revenue, Sales and Use Tax due dates
- Georgia Department of Revenue, Sales and Use Tax Return (ST-3) instructions
- Georgia Department of Revenue, Penalty and Interest Rates
- Georgia Department of Revenue, Sales and Use Tax Registration FAQ
- Georgia Tax Center, gtc.dor.ga.gov
