Pennsylvania vs Georgia Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Pennsylvania and Georgia.
| Metric | Pennsylvania | Georgia |
|---|---|---|
| Economic nexus threshold | $100,000 | $100,000 |
| Transaction threshold | None | 200 |
| State rate | 6.00% | 4.00% |
| Avg. local rate | 0.34% | 3.40% |
| Combined state + local | 6.34% | 7.40% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2019-07-01 | 2020-01-01 |
Which state is easier for sellers?
For low-revenue sellers: nexus triggers first in both states because of its threshold. If you cross that first, you register there first.
On rate: Pennsylvania is friendlier for customers with a combined state + local rate of 6.34% vs 7.40%.
Georgia also adds a 200-transaction trigger that Pennsylvania doesn't have.
Pennsylvania — nexus note
Economic nexus applies at $100,000 in gross sales into Pennsylvania in the previous twelve months. Local rates apply in Philadelphia (+2%) and Allegheny County (+1%).
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 Pennsylvania and Georgia you've already triggered. Then read each state's full guide: