If your business makes taxable sales to customers in Georgia, you may need to register for a Georgia Sales and Use Tax Certificate of Registration before collecting sales tax. This 2026 guide explains who must register, what information you need, and how to complete the registration process through the Georgia Tax Center.
For broader information about Georgia sales tax rules, rates, and taxability, see the Georgia Sales Tax Guide. For details on filing deadlines and how to submit returns, see the Georgia Sales Tax Filing Guide.
Quick answers: Georgia sales tax registration
A quick overview of the authority, registration portal, nexus threshold, and other essentials for registering in Georgia.
| Fact | Detail |
|---|---|
| Authority | Georgia Department of Revenue |
| Registration portal | Georgia Tax Center |
| Economic nexus threshold | $100,000 in annual sales or 200 separate transactions into Georgia |
| Registration fee | Free |
| Renewal period | No periodic renewal required |
Who must register for Georgia sales tax
You must register for a Georgia Sales and Use Tax Certificate of Registration if your business has a sales tax nexus in the state. This usually applies when a business:
- Exceeds the economic nexus threshold of $100,000 in annual sales or 200 or more separate transactions into Georgia in the current or previous calendar year, or;
- Has a physical presence in Georgia, such as an office, employee, warehouse, or inventory stored in the state.
Georgia's dual threshold means you must register once you cross either the dollar amount or the transaction count, whichever comes first.
Once you exceed the threshold, you should register before making further taxable sales in Georgia. Digital products and SaaS are taxable in Georgia, so software businesses selling to Georgia customers should assess their nexus carefully. If you're unsure whether your business has nexus, see the Georgia Sales Tax Guide for a broader explanation.
How to register for Georgia sales tax
Sellers can register online through the Georgia Tax Center, the state's centralized tax services portal. This is the same portal you will use to file returns and make payments after registration.
Information you need before registering
Before applying for a Georgia Sales and Use Tax Certificate of Registration, have this information ready:
- Your Social Security number (if registering as a sole proprietor with no employees)
- Your Employer Identification Number (EIN), if your business has one (required for corporations, partnerships, and most LLCs)
- North American Industry Classification System (NAICS) code for your primary business activity
- The date of your first sale in Georgia
- Your business address and any Georgia locations, if applicable
Registration steps
Follow these steps to register for a Georgia Sales and Use Tax Certificate of Registration.
1. Create your online login
Set up your Georgia Tax Center account credentials.
- Choose a username and password
- Set up your security information
- This login is used for all future filings, payments, and account management
If you already have a Georgia Tax Center account for another tax type, you can add a sales and use tax account to your existing login.
2. Provide your business information
Enter your business name, address, type of entity, and any Georgia locations.
- Remote sellers without a Georgia location should indicate they are selling remotely
- Georgia uses destination-based sourcing for remote sellers. You charge based on where the buyer is located
- Georgia's combined rate varies by county because local taxes (such as SPLOST and ELOST) are added on top of the 4% state rate
3. Registration fee
Georgia does not charge a fee to register for sales and use tax. Registration through the Georgia Tax Center is free.
4. Submit your application
Review your entries and submit the application.
- You will receive an on-screen confirmation after submission
- A confirmation email is typically sent shortly after submission
5. Receive your Georgia Sales and Use Tax Certificate of Registration
Once approved, which usually takes 1 to 5 business days, you will receive:
- Your Georgia Sales and Use Tax Certificate of Registration number (used for filing and payments)
- Your assigned filing frequency (monthly, quarterly, or annually, based on expected tax liability)
- Access to the Georgia Tax Center for filing, payment, and account management
What happens after registration
After registering, you must begin collecting Georgia sales tax on taxable sales and file returns based on your assigned filing frequency. The combined rate your customers pay includes the 4% state rate plus any applicable county local taxes (SPLOST, ELOST, and others). All of these are remitted together through a single Georgia Tax Center account. No separate local registration is required.
Georgia taxes digital products and SaaS, so online businesses selling subscriptions or software to Georgia customers must collect and remit tax on those sales. See the Georgia Sales Tax Guide for details on taxability.
➡ Learn more about Georgia sales tax rates, taxability, and nexus in the Georgia Sales Tax Guide
➡ See how to file and pay Georgia sales tax in the Georgia Sales Tax Filing Guide
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the local tax authorities.
Need help registering across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
