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. 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, TikTok Shop) collect and remit Georgia tax on your marketplace sales. How Georgia treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / 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 collectShopify, 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.

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 a $99 one-time state setup configures your existing Georgia permit.

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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