California vs Georgia Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in California and Georgia.
| Metric | California | Georgia |
|---|---|---|
| Economic nexus threshold | $500,000 | $100,000 |
| Transaction threshold | None | 200 |
| State rate | 7.25% | 4.00% |
| Avg. local rate | 1.57% | 3.40% |
| Combined state + local | 8.82% | 7.40% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2019-04-01 | 2020-01-01 |
Which state is easier for sellers?
For low-revenue sellers: nexus triggers first in Georgia because of its $100,000 threshold. If you cross that first, you register there first.
On rate: Georgia is friendlier for customers with a combined state + local rate of 7.40% vs 8.82%.
Georgia also adds a 200-transaction trigger that California doesn't have.
California — nexus note
Economic nexus triggers at $500,000 in gross sales of tangible personal property delivered into California in the current or prior calendar year. No transaction count threshold. AB 147 expanded the threshold from the original $100K/200 transactions to $500K sales-only.
Georgia — nexus note
Economic nexus triggers at more than $100,000 in gross revenue from Georgia retail sales OR 200 or more separate retail sales in the previous or current calendar year. Remote sellers must collect state and applicable local sales tax.
What to do next
Use the nexus calculator to check exactly which of California and Georgia you've already triggered. Then read each state's full guide: