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Georgia sales tax notices

Got a letter from the Georgia Department of Revenue (DOR)? Find it below to see what it means, why businesses usually receive it, and what to do next.

Sources checked

Tax authority

Georgia Department of Revenue (DOR) (opens in a new tab)

Official notice guide (opens in a new tab)

Disagree with a notice?

Protest a Notice of Proposed Assessment with DOR online through the Georgia Tax Center or by mailing Form TSD-1 with supporting documents. A proposed assessment cannot be appealed to the Georgia Tax Court. After an Official Assessment is issued, you can appeal to the Georgia Tax Court or the appropriate superior court. Inability to pay is not a valid reason to protest.

Deadline: Protest: 45 days from the issued date on the Notice of Proposed Assessment. Appeal: 45 days from the issued date on the Official Assessment.

Source: Georgia Department of Revenue (DOR) (opens in a new tab)

Failure to file

The authority has no return on record for a period it expects one, often because an account is open but filings stopped.

Failure to file

Notice to Submit Return

DOR has not received one or more sales tax (or withholding) returns you are registered to file. The letter lists the missing periods and gives a filing deadline.

Why you got it

  • A required sales and use tax return was not filed for a period
  • No return was filed for a period with no sales (a return is still required)

What to do

  1. Check the periods listed against your records; if you already filed and paid, upload proof in the Georgia Tax Center (GTC) using the Letter ID or Submission ID on the letter
  2. Otherwise, file each missing return in GTC by the date in the letter, including a return for any period with no sales
  3. Pay the tax due on those returns; DOR won't consider a penalty waiver while tax is owed or returns are missing
  4. If late penalties are billed, consider a penalty waiver request in GTC or on Form TSD-3 explaining why you were late

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: By the due date stated in the letter

Source: Notice to Submit Return (Letter) | Department of Revenue (opens in a new tab)

Assessment

A proposed or final determination of tax owed, sometimes estimated when returns were never filed.

Assessment

Notice of Proposed Assessment

DOR has determined you owe tax and is giving you a window to protest before the amount becomes an official assessment. It shows the tax type, periods, amount due and the reason (for example, failure to file or pay on time).

Why you got it

  • Late or missing returns or payments
  • A returned payment
  • Being named a responsible party for a business's unpaid trust taxes such as sales tax

What to do

  1. Check the tax type, periods, amount and reason against your records, and have the Letter ID from the top right of the letter ready
  2. If you disagree with the amount, protest online in GTC or mail Form TSD-1 with supporting documents within 45 days
  3. If returns are missing, file them; if you agree with the tax, pay it or request a payment plan in GTC
  4. Once the tax is paid and all returns are filed, consider a penalty waiver request in GTC or on Form TSD-3; inability to pay is not grounds for a protest

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: 45 days from the date on the letter to protest

Source: Notice of Proposed Assessment (Letter) | Department of Revenue (opens in a new tab)

Assessment

Official Assessment and Demand for Payment

This is the final assessment DOR issues after the protest window on a Proposed Assessment closes, or after a protest is denied or adjusted. It shows the balance you now owe.

Why you got it

  • No payment or protest was made within 45 days of the Notice of Proposed Assessment
  • A protest was denied or only partly granted

What to do

  1. Check the balance against your records and any protest decision
  2. If you dispute the amount, appeal to the Georgia Tax Court or the appropriate superior court within 45 days
  3. Otherwise, pay the tax or request a payment plan in GTC, and upload supporting documents using the Letter ID
  4. With the tax paid, consider asking for a penalty waiver in GTC or on Form TSD-3 if you had reasonable cause

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: 45 additional calendar days to appeal to the Georgia Tax Court or superior court

Source: Official Assessment and Demand for Payment (Letter) | Department of Revenue (opens in a new tab)

Registration

Changes to your permit or account: required registration, filing-frequency changes, revocation, or closure.

Registration

Notice of Change in Filing Status/Frequency

DOR is changing how often your account must file (for example, monthly instead of quarterly). The change is based on your total tax liability over a set period, and the letter gives the effective date.

Why you got it

  • Your total sales tax liability during the review period moved you into a different filing frequency

What to do

  1. Note the effective date on the first line of the letter and your new due dates
  2. Tell whoever prepares your returns so no period is missed under the old schedule
  3. Keep filing and paying electronically in the Georgia Tax Center if you already do

Source: Notice of Change in Filing Status/Frequency (Letter) | Department of Revenue (opens in a new tab)

Collections

Enforcement on unpaid balances, such as liens, levies, warrants, or referral to a collection agency.

Collections

Notice of State Tax Execution

DOR has issued a state tax execution, also called a state tax lien, to collect an amount due. It is a legal claim that can be used against your property, bank account or income.

Why you got it

  • An Official Assessment was not paid or appealed

What to do

  1. Pay the amount due or request a payment plan in GTC (or pay by mail with the voucher) as soon as you can
  2. If you disagree with the amount, appeal to the Georgia Tax Court or the appropriate superior court
  3. Once the tax is paid, you may still ask for a penalty waiver in GTC or on Form TSD-3 if you had reasonable cause
  4. If you are in bankruptcy, notify DOR and give your attorney's contact information

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Source: Notice of State Tax Execution (Letter) | Department of Revenue (opens in a new tab)

Collections

Notice to Taxpayer of Right against Levy of Money and/or Other Property

DOR has levied (taken) money or other property to pay state tax executions (liens) against you. The letter explains which funds are exempt from levy and how to claim them back.

Why you got it

  • DOR levied a bank account or other property to pay an unpaid state tax execution

What to do

  1. Check whether any levied funds came from exempt sources
  2. If so, complete the exemption claim form and fax or mail it to the address on the letter within 20 days
  3. Contact your assigned Revenue Agent or a DOR regional office with questions about the remaining balance

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: Within 20 days after receiving the notice to claim an exemption

Source: Notice to Taxpayer of Right against Levy of Money and/or Other Property (Letter) | Department of Revenue (opens in a new tab)

Ask for penalty relief

Penalties on a Georgia notice aren't always final. You can ask for them to be waived. Follow the steps below, including anything the state requires you to file or pay before it reviews the request.

Request for Penalty Waiver

Form TSD-3, Request for Penalty Waiver
  1. File all missing returns and pay the outstanding tax first; DOR cannot consider a waiver while tax is owed or returns are missing
  2. In the Georgia Tax Center, go to Tasks and choose Request a Waiver of Penalty, using the Letter ID from your assessment
  3. Or mail Form TSD-3 with the tax periods, penalty amount, a detailed explanation and supporting documents (a representative must attach Form RD-1061)

What qualifies: Reasonable cause, meaning the failure was not a result of purposeful disregard of tax requirements. Each request is judged on its merits, documentation and compliance history, and partial waivers are possible. DOR notes that sales tax is a trust fund tax.

Interest: Interest is waived only when the delay was caused by the Department's own action or inaction (O.C.G.A. § 48-2-41). It is not waived for reasonable cause

Source: TSD-3 Request for Penalty Waiver | Department of Revenue (opens in a new tab)

Before you respond

  • Check the date on the notice. Response windows usually run from that date, not the day you open it.
  • Match the account number and filing period to your own records before paying or disputing.
  • If returns are missing, filing the actual returns usually replaces an estimated bill. Confirm how on the notice or with the authority.
  • Ask about penalty relief before paying penalties, and check what must be paid with the request. See how
  • Keep a copy of the notice and everything you send back.

This page is general information, not tax or legal advice. Notice names and procedures change, so always follow the instructions on your notice and the official sources linked above.

Need the rates, nexus thresholds and filing rules? Read the Georgia sales tax guide.

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