Using Fulfillment by Amazon (FBA) in Georgia establishes a physical nexus due to inventory stored in Amazon’s fulfillment centers. Sellers must:

• Register for a Georgia sales tax permit.

• Collect and remit sales tax on taxable goods sold to Georgia residents.

• Apply the 4% state rate plus local surtaxes based on delivery address.

• File sales tax returns regularly (monthly, quarterly, annually).

• Maintain accurate sales and inventory records.

• Comply with Marketplace Facilitator laws where Amazon may collect taxes on behalf of sellers.

Proper compliance ensures adherence to Georgia’s tax regulations and avoids penalties.