Do I have to charge sales tax for online sales in Georgia?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into Georgia or 200 separate transactions over 12 months, you must register with the Georgia Department of Revenue and charge the buyer's destination rate.
Remote sellers pass nexus at $100,000 in Georgia sales or 200 separate retail transactions.
Rule summary
How Georgia treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | 200 separate transactions |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (8.9% in covered Georgia metros) |
| Registration authority | Georgia Department of Revenue |
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Georgia Department of Revenue or a tax professional before relying on it for filing.
Combined rates in Georgia
What a taxable purchase actually costs in Georgia.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in Georgia?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into Georgia or 200 separate transactions over 12 months, you must register with the Georgia Department of Revenue and charge the buyer's destination rate.
- Do marketplace sales count toward the Georgia threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Georgia Department of Revenue guidance before excluding them.
- Which rate does an online seller charge in Georgia?
- Georgia sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More Georgia guides
Other Georgia rules that change the total.