Do I need a sales tax permit in Georgia?

Anyone who meets Georgia's definition of a dealer must register for a sales and use tax number and certificate of registration, even if all of its sales will be online, out of state, wholesale or exempt. Georgia calls the registration a Georgia sales and use tax number. For a seller outside Georgia, the economic nexus threshold is $100,000 in sales or 200 separate transactions in the previous or current calendar year. Georgia's own rule sets which sales count toward it and when registration must follow.

Sales tax permit · Georgia

How to Get a Georgia Sales and Use Tax Number

The short answer. In Georgia, the registration a business must hold before it makes sales subject to Georgia sales tax is a Georgia sales and use tax number, issued by the Georgia Department of Revenue. The sales and use tax number does not expire. The registration stays in effect as long as the business exists with no change in ownership or structure.

Georgia Sales and Use Tax Number at a Glance

What Georgia calls it	Georgia Sales and Use Tax Number
Issued by	Georgia Department of Revenue
How to apply	Not confirmed
Fee	Not confirmed
Security deposit or bond	Not confirmed
Expires	Does not expire (see Renewal)
Several locations	Not confirmed
Local sales tax	Not confirmed
Threshold for sellers outside the state	$100,000 in sales or 200 separate transactions

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who Needs a Georgia Sales and Use Tax Number

Anyone who meets Georgia's definition of a dealer must register for a sales and use tax number and certificate of registration, even if all of its sales will be online, out of state, wholesale or exempt.

For a seller outside Georgia, the economic nexus threshold is $100,000 in sales or 200 separate transactions in the previous or current calendar year. Georgia's own rule sets which sales count toward it and when registration must follow.

How to Apply

You apply to the Georgia Department of Revenue. Go to Georgia's registration page.

Georgia requires your registration to be displayed at the place of business.

What It Costs

We have not confirmed whether Georgia charges a fee for the sales and use tax number; check with the Georgia Department of Revenue.

We have not confirmed whether Georgia can require security, such as a deposit or bond; check with the Georgia Department of Revenue.

Does It Expire?

The sales and use tax number does not expire. The registration stays in effect as long as the business exists with no change in ownership or structure.

More Than One Location

We have not confirmed whether Georgia requires a separate sales and use tax number for each location; check with the Georgia Department of Revenue.

Local Sales Taxes in Georgia

We have not confirmed whether any local sales tax in Georgia needs its own registration; check with the Georgia Department of Revenue.

More for Georgia Businesses

Georgia resale certificate, for buying inventory for resale.
Sales tax nexus checker, to see which other states your sales may require you to register in.
Georgia LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Georgia, for selling only through a marketplace.

Frequently Asked Questions

: Anyone who meets Georgia's definition of a dealer must register for a sales and use tax number and certificate of registration, even if all of its sales will be online, out of state, wholesale or exempt. Georgia calls the registration a Georgia sales and use tax number. For a seller outside Georgia, the economic nexus threshold is $100,000 in sales or 200 separate transactions in the previous or current calendar year. Georgia's own rule sets which sales count toward it and when registration must follow.
: We have not confirmed whether Georgia charges a fee for the sales and use tax number; check with the Georgia Department of Revenue. We have not confirmed whether Georgia can require security, such as a deposit or bond; check with the Georgia Department of Revenue.
: The sales and use tax number does not expire. The registration stays in effect as long as the business exists with no change in ownership or structure.
: We have not confirmed whether Georgia requires a separate sales and use tax number for each location; check with the Georgia Department of Revenue.
: We have not confirmed whether any local sales tax in Georgia needs its own registration; check with the Georgia Department of Revenue.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's law and tax agency say about the registration a business holds before it makes taxable sales, with the sources this page cites. It cannot tell you whether your own business must register: that turns on what you sell, where you sell it from, and how much you sell into the state, and fees, security rules and thresholds change between our reviews. Confirm your own position with the tax agency named on this page before you start selling.

Sources

Each entry below is a document recorded in our verified Georgia sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

dor.georgia.gov/taxes/business-taxes/sales-use-tax/sales-and-use-tax-registration-faqGeorgia DOR: Sales and Use Tax Registration FAQ
dor.georgia.gov/tax-registrationGeorgia DOR: Tax Registration
dor.georgia.gov/media/35301/downloadGeorgia DOR Policy Bulletin SUT-2019-02, Remote Sellers: Sales and Use Tax Obligations
dor.georgia.gov/taxes/sales-use-tax/out-state-sellersGeorgia DOR: Out-of-State Sellers

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.