Georgia Sales Tax Guide: Rate, Rules & Filing

Georgia levies a 4% state sales and use tax. Counties layer on local option (LOST), special purpose (SPLOST), education, and transportation taxes, pushing combined rates to 8.9% in Atlanta. Most of the state lands between 7% and 8%.

To find the combined rate for a specific address, use our US sales tax calculator.

Georgia economic nexus is triggered when your sales into the state exceed $100,000 or 200 separate transactions in the current or prior calendar year. Either threshold creates an obligation. Physical presence, such as inventory, employees, or property, creates nexus immediately.

Georgia's marketplace facilitator law took effect April 1, 2020, treating facilitators as "dealers" under Georgia sales tax law per Department of Revenue Policy Bulletin SUT-2020-01. A marketplace facilitator must collect and remit Georgia state and local sales tax on facilitated retail sales sourced to Georgia once the total sales price of its facilitated sales combined with its own direct sales reaches $100,000 in the previous or current calendar year — the same $100,000 figure used generally for Georgia economic nexus. When a facilitator is required to collect, the marketplace seller is relieved of the collection duty on that sale and is not liable for tax the facilitator owes, and a remote seller may exclude facilitator-collected sales when determining its own separate Georgia remittance duty.[8]

Georgia assigns monthly, quarterly, or annual filing based on liability. Most businesses file monthly. Returns are due the 20th of the month following the reporting period. Quarterly filing is available when liability averages $200 or less per month, and annual filing when it averages $50 or less. For the portal, return, and step-by-step, see our guide to filing Georgia sales tax online.

Georgia exempts groceries from the 4% state tax (local taxes may still apply) and exempts prescription drugs and many medical devices. SaaS is not taxable in Georgia and custom software is exempt, but downloaded digital products — e-books, music, movies, and games sold with a permanent right of use — became taxable on January 1, 2024. Subscription streaming, where access ends when payment stops, is not taxable.

Georgia buyers give suppliers Form ST-5 (Certificate of Exemption) to purchase for resale or under another listed exemption, and a valid sales tax number is generally required for resale [5]. The ST-5 has no fixed expiration and stays valid while the supplier keeps it on file [5].

For the official form, multistate certificate rules and expiry, see the Georgia resale certificate guide.

Late filing or payment carries a penalty of 5% of the tax due per month, up to a 25% maximum, plus interest from the due date. Our Georgia filing guide lists late filing penalties, interest, and what to do if you missed a return.

You have 45 days from the notice date to protest a proposed assessment with the Department of Revenue [6]. An official assessment can be appealed to the Georgia Tax Court or superior court within 45 days of issuance [6].

• [1] Georgia DOR — What is Subject to Sales and Use Tax (4% state rate)

• [2] Georgia DOR — Policy Bulletin SUT-2019-02 (economic nexus)

• [3] Georgia DOR — Rule 560-12-2-.118 (SaaS exempt; digital products taxable from 2024)

• [4] Georgia DOR — Sales Tax Rates: Food (state-exempt, local applies)

• [5] Georgia DOR — ST-5 Certificate of Exemption

• [6] Georgia DOR — Protests and Appeals (45 days)

• [7] Georgia Tax Center — Registration

• [8] Georgia Department of Revenue — Marketplace Facilitators

• [9] Georgia DOR — Policy Bulletin SUT 2011-12-12 (watercraft)

Verified July 2026 against Georgia Department of Revenue published guidance.

• Georgia Clothing Sales Tax: How It Impacts Your Business Operations
• What Items Are Exempt from Sales Tax in Georgia for Ecommerce Sellers?