Georgia Sales Tax Guide for E-commerce Sellers

Rate structure

Georgia's state rate is 4%; the combined state + local rate ranges from 4–9%. Sourcing: Destination.

COMPONENTRATENOTES

State rate4%Georgia DOR general statewide rate

Local taxes4–9%State 4% + county LOST/SPLOST/ESPLOST/TSPLOST rates by delivery county on ST-3.

ReturnForm ST-3Form ST-3 (Sales & Use Tax Return)

Economic nexus threshold

You must register and collect once your Georgia sales reach $100,000 or 200 orders, measured over the previous or current calendar year. Meeting either the sales or the order-count test triggers nexus. Retail sales; threshold lowered from $250k on 2020-01-01. MKT: Marketplace sales excluded from the remote-seller threshold. Marketplace sales count toward this threshold even though the marketplace collects for you.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Georgia as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

Georgia DOR assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Georgia: Monthly · Quarterly · Annual.

Due dates

Returns are due on the 20th of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 5% per month up to 25%, plus interest.

Marketplace facilitator rules

Since April 2020, marketplace facilitators (Amazon, eBay, Walmart, Etsy, TikTok Shop) collect and remit Georgia tax on your marketplace sales. How Georgia treats them:

Who collects?Facilitatoron marketplace orders; you collect on direct Shopify store orders (not TikTok / Facebook & Instagram orders routed through Shopify), WooCommerce, or your own site.

Count toward nexus?Yesmarketplace + direct sales together determine your threshold status.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?DeductionReported as a deduction / exempt line, not omitted.

Direct salesYou collectdirect Shopify store orders, WooCommerce, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Georgia Dept. of Revenue when in doubt.

Filing portal & AutoFile

Georgia returns are filed through gtc.dor.ga.gov. Login verification: Emails a one-time code. SalesTax50 AutoFile prepares the Form ST-3 from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Georgia permit if I only sell on Amazon?

If you exceed the $100,000 or 200 orders threshold or have physical presence (including inventory in Georgia warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your Georgia DOR return — SalesTax50 separates them automatically.

What about WooCommerce and Etsy?

Same split: Etsy collects as a marketplace facilitator; WooCommerce is your own store, so you collect on WooCommerce orders. Connect both and SalesTax50 keeps the marketplace and direct streams separate on your Georgia DOR return.

Does SalesTax50 file Georgia returns automatically?

Yes — AutoFile prepares your Form ST-3 from imported sales; you approve every return before it is submitted, and setting up your existing Georgia permit is included at no extra charge.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Georgia Dept. of Revenue before relying on them.

Let AutoFile handle your Georgia returns

Prepared and checked for you — you approve before anything is filed.

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