The Georgia economic nexus requirements have changed because of the South Dakota v. Wayfair, Inc. decision. The Peach State has also made adjustments from 2019 to 2020, in changing its threshold requirements and by repealing a notice and reporting option. Below, we have highlighted some of the major points that businesses operating in Georgia need to know.
Enforcement date: 
January 1, 2019.
Sales/transactions threshold:
$100,000 or 200 transactions. Effective January 1, 2020, the threshold was adjusted from $250,000 or 200 transactions.
Measurement period:
Threshold applies to the previous or current calendar year.
Included transactions/sales:
Retail sales of tangible personal property delivered into the state.
When You Need to Register Once You Exceed the Threshold:
Next transaction.
Summary: Remote sellers must collect Georgia sales tax when they obtain gross revenue from sales into Georgia exceeding $100,000 in the previous or current calendar year or when they conduct 200 or more separate retail sales into Georgia in the previous or current calendar year. Marketplace facilitators must also collect Georgia sales tax when they obtain gross revenue from sales made or facilitated into Georgia exceeding $100,000 in the previous or current calendar year or when they conduct or facilitate 200 or more separate retail sales into Georgia in the previous or current calendar year.
“Beginning January 1, 2019 remote sellers who met certain thresholds must either collect and remit Georgia sales tax on their taxable sales of tangible personal property delivered to a location in Georgia or comply with certain notice and reporting requirements,” according to the Georgia Department of Revenue. That threshold changed on January 1, 2020, requiring remote sellers and marketplace facilitators to either collect and remit state sales tax when they exceed $100,000 or 200 separate transactions.
Georgia Sales Tax Resources: For more information on the Georgia economic nexus, reach out to our team of experts. We also have a real-time, interactive sales tax nexus map for the latest on each state.
