Online sellers in Georgia must:

• Economic Nexus Threshold: Collect and remit sales tax if annual sales to Georgia exceed $100,000 or 200 transactions.

• Register with Georgia Department of Revenue: Ensure proper registration to collect sales tax.

• Apply Correct Tax Rates: Use the 4% state rate plus applicable local surtaxes based on the customer’s delivery address.

• File Sales Tax Returns: Submit returns monthly, quarterly, or annually based on total tax collected.

• Maintain Detailed Records: Keep comprehensive records of all Georgia sales, including amounts collected and remitted.

• Comply with Marketplace Facilitator Rules: If using online platforms, ensure compliance with their sales tax collection obligations.

These requirements ensure adherence to Georgia’s economic nexus and proper tax remittance.