Enterprise
Individual & Small Business
Georgia Sales Tax Nexus: Economic Nexus Threshold (2026)
Georgia's economic nexus threshold for remote sellers is $100,000 in sales or 200 transactions (meeting either test is enough), measured over the previous or current calendar year. Sales made through marketplace facilitators do not count toward your own Georgia threshold. Inventory or another physical presence in Georgia generally creates nexus regardless of sales.
Georgia sales tax nexus: key facts
| Sales threshold | $100,000 |
|---|---|
| Transaction threshold | 200 transactions |
| Test | Sales OR transactions |
| What counts | Gross revenue from retail sales of tangible personal property delivered electronically or physically into Georgia (more than $100,000), or 200 or more separate retail sales of TPP delivered into Georgia. |
| Measurement period | Previous or current calendar year |
| Marketplace sales count toward your threshold? | No, excluded |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 4% |
| Local sales taxes | Yes, in addition to the state rate |
| Current threshold effective | January 1, 2020 |
| Recent change | None found in our research |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Quick check: do you have nexus in Georgia?
Enter your Georgia sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the Georgia threshold
We did not find a specific start-date rule for Georgia in the sources reviewed. Check the official guidance before you begin collecting.
- Confirm the numbers. Check your Georgia sales against the measure and period in the key facts above.
- Register before you collect. Use Georgia's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge Georgia sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in Georgia
Inventory or other property in the state (including Amazon FBA or 3PL warehouse inventory), employees, or an office generally creates physical-presence nexus regardless of the economic threshold.
Marketplace sellers in Georgia
Do marketplace sales count toward your own threshold? No, excluded.
Policy Bulletin SUT-2020-01, Q8: a remote seller may exclude sales facilitated by a marketplace facilitator when deciding whether it must remit Georgia tax. In the bulletin's example, only the seller's 20 direct sales ($10,000) count. Marketplace facilitators must collect once their combined taxable retail sales sourced to Georgia reach $100,000 in the previous or current calendar year. The DOR page lists no transaction test for facilitators.
Other things to know about Georgia
- Georgia still applies a 200-transaction test (OR test) per Policy Bulletin SUT-2019-02; some aggregators wrongly show it as removed.
- The notice-and-reporting alternative to collection was repealed by HB 182 (effective 4/28/2019), so remote sellers over the threshold must collect.
- Remote sellers collect state 4% plus local tax based on the delivery location.
- The threshold dropped from $250,000 to $100,000 effective 1/1/2020.
Frequently asked questions
What is the Georgia economic nexus threshold?
$100,000 in sales or 200 transactions (meeting either test is enough), measured over the previous or current calendar year. What counts: Gross revenue from retail sales of tangible personal property delivered electronically or physically into Georgia (more than $100,000), or 200 or more separate retail sales of TPP delivered into Georgia.
Do marketplace sales count toward the Georgia threshold?
No, excluded. Policy Bulletin SUT-2020-01, Q8: a remote seller may exclude sales facilitated by a marketplace facilitator when deciding whether it must remit Georgia tax. In the bulletin's example, only the seller's 20 direct sales ($10,000) count. Marketplace facilitators must collect once their combined taxable retail sales sourced to Georgia reach $100,000 in the previous or current calendar year. The DOR page lists no transaction test for facilitators.
Does FBA or 3PL inventory in Georgia create nexus?
Inventory or other property in the state (including Amazon FBA or 3PL warehouse inventory), employees, or an office generally creates physical-presence nexus regardless of the economic threshold.
Does Georgia have a transaction-count test?
Yes: 200 transactions. Meeting either the dollar or the transaction test is enough.
Crossed the Georgia threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with Georgia's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://dor.georgia.gov/media/35301/download
- dor.georgia.gov: https://dor.georgia.gov/taxes/sales-use-tax/out-state-sellers
- dor.georgia.gov: https://dor.georgia.gov/marketplace-facilitators
- streamlinedsalestax.org: https://www.streamlinedsalestax.org/for-businesses/remote-seller-faqs/remote-seller-state-guidance