Georgia Economic Nexus Threshold 2026

Understanding Georgia's Dual Threshold

Georgia adopted the South Dakota model for economic nexus, using both revenue and transaction thresholds in an OR relationship. This means you have economic nexus if you meet EITHER threshold—you don't need to meet both.

The transaction threshold is important for businesses with high-volume, low-value sales. A business selling $20 items could trigger nexus with just $4,000 in sales if they have 200 orders to Georgia customers.

Revenue Threshold: $100,000

You meet the revenue threshold if your gross sales into Georgia exceed $100,000 in the previous or current calendar year.

What Counts

• Retail sales of tangible personal property delivered to Georgia
• Sales through your own website, phone, or mail orders
• Both taxable and exempt sales (for threshold calculation)

What Doesn't Count

• Sales through marketplace facilitators (Amazon, eBay, Etsy)
• Wholesale sales with valid resale certificates

Transaction Threshold: 200 Transactions

You meet the transaction threshold if you have 200 or more separate transactions delivered into Georgia in the previous or current calendar year.

How Transactions Are Counted

• Each order = one transaction
• Multiple items in one order = one transaction
• Split shipments from one order = one transaction
• Returns don't reduce your transaction count

When to Start Collecting

Once you exceed either threshold, you should register with the Georgia Department of Revenue and begin collecting sales tax. Georgia allows reasonable time (30-60 days) to complete registration after crossing the threshold.