In Georgia, sales tax filing frequency is determined by the volume of taxable sales and the amount of tax collected:

• Monthly: Over $1,000 in sales tax per month, due by the 20th of the next month.

• Quarterly: $500 to $1,000 per quarter, due by the 20th after quarter end.

• Annually: $500 or less per quarter, due by January 20, 2025.

High-volume taxpayers may need to make estimated payments if monthly tax exceeds $500. Proper assignment based on sales volume ensures compliance and timely filings, avoiding penalties.