Do I Have Georgia Sales Tax Nexus?
Use this checklist to determine if your business has sales tax nexus in Georgia. Remember: Georgia uses an OR threshold—meeting either revenue OR transaction criteria triggers nexus.
Quick Answer
You have Georgia nexus if you have:
- • $100,000+ in Georgia sales, OR
- • 200+ transactions to Georgia, OR
- • Physical presence (office, employees, inventory)
Economic Nexus Checklist
1. Did your Georgia sales exceed $100,000 last year?
Include all retail sales delivered to Georgia. Exclude marketplace sales.
2. Did you have 200+ transactions to Georgia last year?
Count each order as one transaction regardless of value.
Physical Presence Checklist
3. Do you have an office, store, or warehouse in Georgia?
4. Do you have employees working in Georgia?
5. Do you store inventory in Georgia (including Amazon FBA)?
6. Do you have sales representatives in Georgia?
If you answered "Yes" to any question, you likely have sales tax nexus in Georgia.
Next Steps If You Have Nexus
- Register for a Georgia sales tax permit
- Configure your checkout to collect Georgia sales tax
- File returns according to your assigned frequency
Frequently Asked Questions
Yes. Georgia uses an OR threshold. Since you exceeded 200 transactions, you have economic nexus even though your revenue is under $100,000.
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Last Updated: January 15, 2026
Disclaimer: This information is provided for educational and informational purposes only and does not constitute tax, legal, or financial advice. Tax laws and regulations change frequently. While we strive to keep this information accurate and up-to-date, we make no representations or warranties of any kind about the completeness, accuracy, reliability, or suitability of this information. Please consult with a qualified tax professional or attorney for advice specific to your business situation. Always verify current requirements with the official state tax authority.