This blog was last updated on November 18, 2025
Georgia Sales Tax Rate
Georgia imposes a statewide sales and use tax rate of 4%. The state does allow local jurisdictions to levy additional sales taxes at the county and city levels.
What’s Taxable in Georgia?
Georgia sales and use tax applies to the sale of tangible personal property and certain enumerated services. Sellers selling taxable goods and/or services are required to collect and remit sales tax to the state.
Examples of taxable items and services include:
- Clothing
- Prewritten computer software (through tangible medium)
- Non-prescription medical items or drugs
- Certain installation or repair services
- Newspapers, magazines, and periodicals
Sales Tax Nexus in Georgia
A seller is liable to collect and remit Georgia sales tax if they meet the state’s nexus requirements. Nexus can be established through either physical or economic presence.
Georgia: Physical Nexus
Physical presence is created by having a business location, office, warehouse, vehicle, employee, or other representative operating in the state of Georgia.
Georgia: Economic Nexus
Georgia enforces economic nexus for remote sellers. If your business has:
- Over $100,000 in sales, or
- More than 200 transactions in Georgia during the previous calendar year;
you may be required to register for and collect Georgia sales tax.
Learn more on the Georgia DOR Out-of-State Sellers Page.
Georgia Sales Tax Exemptions
Certain sales in Georgia are considered generally exempt from the sales and use tax requirements.
Exempt Products and Services
- Most services (unless Georgia statutes specify otherwise)
- Food and food ingredients
- Medical equipment
- Digital goods (digital books, digital audio-visual works, digital audio)
- SaaS (software as a service)
Entity or Use Based Exemptions
Additionally, Georgia exempts sales to certain entities from the sales/use tax, including the following:
- Certain qualified nonprofit entities
- 501(c)(3) and 501(c)(4) organizations
- Churches and houses of religious worship
- Nonprofit schools, hospitals and homes for children and aged persons
- Certain wholesalers
- Retailers selling for resale
- Industrial processors
- Schools
- Government
How to Claim Sales Tax Exemption in Georgia
To claim an exemption, an entity must provide an exemption certificate with the sale. The form ST-5 (Sales Tax Certificate of Exemption) allows the purchaser to certify that all tangible personal property purchased or leased after the date the certificate is executed will qualify for tax-free or tax exempt treatment as indicated by checking the appropriate box on the form.
Rule 560-12-1-.08 provides further details on Certificates of Exemption
Georgia Filing and Remittance Requirements
Georgia generally requires all businesses to e-file their sales and use taxes online through the Georgia Tax Center, using the ST-3 return. For filers with equal or greater than $200 tax per month, filing must be completed on a quarterly basis.
Returns are due on the 20th day of the month following the period being reported. If the due date for filing a return falls on a weekend or holiday, the return is due on the following business day.
Payment may be made using ACH Credit, ACH Debit, Credit Card, or Debit Card. Additional ACH Credit information.
If the tax liability of a dealer in the preceding calendar year is greater than $60,000 excluding local sales taxes, the dealer must remit prepaid estimated tax. The amount of “prepaid” tax that must be remitted is 50% of the estimated tax. “Estimated tax liability” means the dealer’s average monthly state tax payments for the last calendar year, adjusted to account for any subsequent change in the state sales and use tax rate. O.C.G.A. § 48-8-49(b).
Frequently Asked Questions
Is Georgia a part of the Streamlined Sales Tax (SST) initiative?
Georgia is a part of the Streamlined Sales Tax (SST) initiative, a multi-state agreement designed to simplify and standardize sales tax rules. More information concerning SST may be found here.
Does Georgia have sales tax holidays?
No, Georgia does not currently offer sales tax holidays
Are there any special point of sale fees in Georgia?
Point-of-sale fees are fixed amount or rate-based assessments levied on certain products or services at the time of sale and paid by the final consumer at retail. For example, Georgia imposes the following point of sale fees:
- E-911 Fees
Georgia imposes an E-911 fee on prepaid wireless services in the amount of $1.50 per retail transaction to be collected at the retail point of sale and remitted to the Georgia Department of Revenue. Additional Wireless Fee information.
- Tire Fees
The responsibility for collecting and remitting the $1 fee on new tires sold is held by distributors and not individual retailers.
Does Georgia apply sales tax to shipping charges?
Generally, in Georgia, if the underlying sale is taxable, the charges for delivery, transportation, freight, handling, or shipping are also included in the “sales price” and taxed.
For sourcing sales tax, is Georgia origin or destination based?
Georgia follows destination-based sourcing for sales tax purposes.
Can I use the Simplified Electronic Return (SER) in Georgia if I’m not in the SST Model 1 program?
Yes. Georgia accepts Simplified Electronic Returns (SER) from any seller or tax provider that can transmit the return properly. You don’t need to be in the SST Model 1 program to use the SER—providers like Sovos can file on behalf of any client who opts into that method.
How to Register for a Georgia Sales Tax License?
Any individual or entity meeting the definition of a “dealer” in O.C.G.A. § 48-8-2 is required to register for a sales and use tax number regardless of whether all sales will be online, out of state, wholesale, or exempt from tax. O.C.G.A. § 48-8-59.
GA Sales and Use Tax Registration FAQ
Additional Resources
For more information on U.S. sales tax compliance across all 50 states, check out our:
Looking for an easier way to manage sales tax in Georgia and beyond? Learn how Sovos simplifies compliance.