Georgia Sales Tax Nexus & Economic Nexus Threshold (2026)
Economic nexus triggers at $100,000 or 200 transactions in sales delivered to Georgia customers.
4.00% statewide sales tax rate, with an average combined state and local rate of 7.49%.
| Economic nexus threshold | $100,000 or 200 transactions (whichever is met first, depending on state logic) |
|---|---|
| State sales tax rate | 4.00% Average combined rate (state + local): 7.49% |
| Marketplace facilitator law | Yes Amazon, Etsy, eBay collect and remit on your behalf |
| Effective date | 2020-01-01 |
| Department of Revenue |
Check Georgia nexus with your numbers
If your sales are close to the Georgia threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare Georgia against every other state where you sell.
How Georgia nexus works
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.
Filing frequency
Filing frequency in Georgia depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.
Marketplace facilitator law
Yes, Georgia has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.
Georgia sales tax by topic
- Georgia · E-commerceGeneral e-commerce sales tax rules
- Georgia · ShopifyShopify-specific sales tax guidance
- Georgia · AmazonAmazon FBA and marketplace sales tax
- Georgia · SaaSSoftware-as-a-service sales tax rules
- Georgia · ThresholdsEconomic and transaction nexus thresholds
- Georgia · FilingFiling frequency and procedures
- Georgia · Marketplace FacilitatorMarketplace facilitator law for the state
- Georgia · DropshippingDropshipping sales tax rules and resale certificates
- Georgia · Digital ProductsSales tax on digital downloads, eBooks, courses, streaming
Related states to Georgia
If you sell into Georgia, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.
Frequently asked questions
- Does Georgia have sales tax?
- Yes. Georgia has a 4.00% statewide sales tax rate, plus an average local rate of 3.49%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-27.
- Do I have to collect sales tax in Georgia?
- You must collect Georgia sales tax if your economic nexus threshold is met: $100,000 or 200 separate transactions in sales to Georgia customers.
- What is Georgia's sales tax rate?
- Georgia's base state rate is 4.00% plus an average local rate of 3.49%. Always check the exact rate at the customer's delivery address before charging.
- Does Georgia have a marketplace facilitator law?
- Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Georgia sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
- What is Georgia's marketplace facilitator threshold for sales tax?
- Georgia applies the same threshold to marketplace facilitators as to remote sellers: $100,000 or 200 separate transactions in Georgia sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Georgia sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
- When did Georgia's economic nexus law take effect?
- Georgia's current economic nexus rule took effect on 2020-01-01.
Sources
date_retrieved: 2026-05-27