Georgia Sales Tax Nexus Requirements 2026

What is Sales Tax Nexus in Georgia?

Sales tax nexus is a legal connection between your business and the state of Georgia that creates an obligation to collect and remit sales tax. Georgia recognizes both physical presence nexus and economic nexus as triggers for sales tax collection obligations.

As a growing Southeast business hub with a strong e-commerce presence, Georgia has become an important state for remote sellers to monitor. The state's combination of revenue and transaction thresholds means that even businesses with modest sales volumes may need to register if they have many individual customers.

Once you establish nexus in Georgia, you must register with the Georgia Department of Revenue, collect the appropriate sales tax (including local taxes), and file returns according to your assigned schedule.

Georgia Economic Nexus Rules

Georgia enacted its economic nexus law effective January 1, 2020. The state adopted a two-prong threshold similar to South Dakota's model from the Wayfair decision.

Georgia's Economic Nexus Thresholds

You have economic nexus in Georgia if you meet EITHER of these thresholds in the previous or current calendar year:

• Revenue Threshold: $100,000 or more in gross revenue from retail sales of tangible personal property delivered into Georgia
• Transaction Threshold: 200 or more separate retail transactions of tangible personal property delivered into Georgia

Understanding the Threshold Calculation

When calculating whether you meet Georgia's thresholds:

• Include all retail sales delivered into Georgia, regardless of whether they were taxable
• Include sales made through your own channels (website, phone, mail order)
• Exclude sales made through marketplace facilitators who collect on your behalf
• Count each order as one transaction for the 200 transaction threshold

Important Note on Transaction Threshold

Georgia's 200 transaction threshold can catch businesses off guard. Even if your total sales are under $100,000, you may trigger nexus with high-volume, low-value orders. For example, a business selling $20 items could trigger nexus with just $4,000 in sales if they have 200 orders.

When to Start Collecting

Once you exceed either threshold, you must register and begin collecting Georgia sales tax. Georgia allows a reasonable period to register after crossing the threshold, typically 30-60 days.

Physical Presence Nexus in Georgia

Physical presence in Georgia creates nexus regardless of your sales volume. You have physical presence nexus if you:

• Have an office, distribution center, or warehouse in Georgia
• Employ workers in Georgia (including remote employees working from home)
• Store inventory in Georgia (including Amazon FBA inventory)
• Own or lease property in Georgia
• Have sales representatives soliciting orders in Georgia
• Provide services or installation in Georgia
• Regularly attend trade shows or exhibitions in Georgia

Amazon FBA Sellers

Amazon operates multiple fulfillment centers in Georgia, including facilities in Atlanta, Savannah, and other locations. If you use FBA and Amazon stores your inventory in Georgia, you have physical presence nexus. While Amazon collects tax as a marketplace facilitator, you may still have registration and filing obligations.

Do I Have Nexus in Georgia?

Use this checklist to determine if your business has sales tax nexus in Georgia:

How to Register for Georgia Sales Tax

Once you determine you have nexus, you must register with the Georgia Department of Revenue before collecting sales tax. Here's an overview:

1. Create an account on the Georgia Tax Center
2. Complete the online registration application
3. Provide your federal EIN and business information
4. Submit the application (no fee required)
5. Receive your sales tax number, typically within a few business days

For a detailed walkthrough, see our complete guide: How to Register for Georgia Sales Tax

Filing Requirements

Georgia assigns filing frequencies based on your estimated tax liability:

• Monthly: Average tax liability of $200 or more per month
• Quarterly: Average tax liability less than $200 per month

Monthly returns are due by the 20th of the following month. Quarterly returns are due by the 20th of the month following the end of the quarter (April 20, July 20, October 20, January 20).

For specific due dates, see: Georgia Sales Tax Filing Deadlines

Penalties for Non-Compliance

Georgia imposes penalties for sales tax violations:

• Late Filing Penalty: 5% per month up to 25% of tax due
• Late Payment Penalty: 5% per month up to 25% of tax due
• Failure to File: $25 minimum penalty plus 5% per month
• Interest: Set annually by the Georgia Department of Revenue
• Fraud: 50% penalty plus potential criminal charges

For complete penalty information, see: Georgia Sales Tax Penalties