This blog was last updated on October 15, 2026
Georgia Sales Tax Rate
Georgia imposes a statewide sales and use tax rate of 4%. Local jurisdictions may impose additional sales taxes at the county and city levels.
What’s Taxable in Georgia?
Georgia sales and use tax generally applies to sales of tangible personal property and certain specifically enumerated services. Sellers making taxable sales may be required to collect and remit tax to the state.
Examples of taxable items and services may include:
- Clothing
- Prewritten computer software delivered through a tangible medium
- Nonprescription medical items or drugs
- Certain installation or repair services
- Newspapers, magazines and periodicals
Sales Tax Nexus in Georgia
A seller may be required to collect and remit Georgia sales tax when it has physical or economic nexus with the state.
Physical Nexus
Physical presence may be established through a business location, office, warehouse, vehicle, employee or other representative operating in Georgia.
Georgia: Economic Nexus
Georgia applies economic nexus requirements to remote sellers. A remote seller may be required to register and collect Georgia sales tax if, during the previous calendar year, it had:
- More than $100,000 in Georgia sales; or
- More than 200 separate retail sales transactions in Georgia.
Learn more: Georgia DOR Out-of-State Sellers
Georgia Sales Tax Exemptions
Georgia provides exemptions for qualifying products, services, entities and uses. Eligibility depends on the applicable statutory requirements and supporting documentation.
Exempt Products and Services
- Most services, unless specifically taxable under Georgia law
- Qualifying food and food ingredients
- Qualifying medical equipment
- Certain digital goods, including digital books, digital audiovisual works and digital audio
- Software as a service, depending on the facts and delivery model
Entity- and Use-Based Exemptions
Qualifying transactions involving certain entities or uses may be exempt when the applicable requirements are met. Examples may include:
- Certain qualifying nonprofit and religious organizations
- Qualifying nonprofit schools, hospitals and care organizations
- Purchases for resale
- Certain qualifying industrial processing purchases
- Qualifying schools and governmental entities
How to Claim a Georgia Sales Tax Exemption
A purchaser claiming an exemption should provide the seller with the appropriate exemption documentation. Georgia Form ST-5 allows a purchaser to identify the basis for qualifying tax-exempt treatment.
Form ST-5, Sales Tax Certificate of Exemption provides the certificate and instructions.
Rule 560-12-1-.08 provides additional information concerning certificates of exemption.
Georgia Filing and Remittance Requirements
Georgia generally requires sales and use tax returns to be filed electronically through the Georgia Tax Center using Form ST-3. Filing frequency is assigned under Georgia’s applicable filing rules.
Returns are generally due on the 20th day of the month following the reporting period. If the due date falls on a weekend or holiday, the return is due on the next business day. Taxpayers should confirm their assigned filing frequency and current due-date requirements through the Georgia Tax Center.
Available payment methods may include ACH credit, ACH debit, credit card and debit card.
Georgia DOR ACH Credit Information
A dealer whose prior-calendar-year state tax liability exceeds $60,000, excluding local sales taxes, may be subject to prepaid estimated tax requirements. The prepaid amount is generally 50% of estimated tax, as described in O.C.G.A. § 48-8-49(b). Taxpayers should verify the current rule and calculation before filing.
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.
Does Georgia have sales tax holidays?
Georgia does not currently offer a general sales tax holiday. Because programs can change, sellers should confirm current Georgia guidance before relying on this answer.
Are there any special point of sale fees in Georgia?
Georgia imposes certain product- or service-specific fees. For prepaid wireless services, Georgia guidance identifies an E-911 charge collected at retail. Fee amounts and remittance requirements should be confirmed against current Georgia Department of Revenue guidance before publication or filing.
Georgia DOR Wireless 911 Charge Information
Georgia also imposes requirements related to new tires. The applicable fee amount and the party responsible for collection and remittance should be confirmed against current Georgia primary guidance before being stated as a fixed rule.
Does Georgia apply sales tax to shipping charges?
Generally, when the underlying sale is taxable, related delivery, transportation, freight, handling and shipping charges are included in the sales price and are taxable.
For sourcing sales tax, is Georgia origin or destination based?
Georgia generally applies 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
A person or entity meeting Georgia’s definition of a “dealer” may be required to register for a sales and use tax number, including businesses whose sales are online, out of state, wholesale or exempt. Registration requirements are addressed in O.C.G.A. §§ 48-8-2 and 48-8-59.
Georgia Sales and Use Tax Registration FAQ
Additional Resources
For more information on U.S. sales tax compliance across all 50 states, check out our:
This content is for general informational purposes and does not constitute legal or tax advice. Requirements may change, and businesses should consult current official guidance for their specific facts.