Georgia: Sales Tax Handbook
How to file your sales taxes in Georgia
Once your business has a Georgia sales tax license and begins to make sales, you are required to start collecting sales taxes on behalf of the Georgia government and filing regular sales tax returns. This page will help you understand the basics of your tax collection and filing responsibilities.
How To Collect Sales Tax In Georgia
If the seller has an in-state location in the state of Georgia, they are legally required to collect sales tax at the tax rate of the area where the buyer is located, as Georgia is a destination based sales tax state.
If the seller's location is out of state, then the collection of sales tax is still done in the same way. The seller would still be required to charge the local rate of sales tax from the buyer's location, so long as the seller has tax nexus in the state.
Sales Tax Collection Discounts In Georgia
Georgia allows merchants to keep a small percentage of the sales tax they collect as a collection discount, which serves as compensation for the work required to comply with the Georgia sales tax regulations
The collection discount is 3% of the first three thousand of tax due and 0.5% of any additional amount. This being said, discount limits are applicable to all locations.
Your Georgia Sales Tax Filing Requirements
To file sales tax in the state of Georgia, you must begin by reporting gross sales for the reporting period, and calculate the total amount of sales tax due from this period.
In the state of Georgia, all taxpayers are given three options for filing taxes. One is filing online using the online service Autofile. You can also file online at the Georgia Department of Revenue. Payment can also be remitted through either of these online systems. You can also file manually through the mail using the form ST-3.
Tax payers in the state of Georgia should be aware of late penalties the district applies. The penalty for late filing is either 5% of the tax due, or five dollars, whichever is the greater amount, for each month or fraction of a month that the filing is late, with a compounded penalty of 25% or twenty five dollars. The late payment penalty is 1% of any unpaid tax for each month of fraction of a month that the payment is late.
The state of Georgia does not require that a seller who owns a sales tax permit files sales tax return by the required day, even if the tax return is "zeroed-out", and there is nothing to report.
Your Georgia Sales Tax Filing Frequency & Due Dates
Your business's sales tax return must be filed by the 20th of the month following reporting period. For a list of this year's actual due dates, see our calendar of Georgia sales tax filing due dates.
Where To File Your Georgia Sales Tax Return:
Filing Your Georgia Sales Tax Returns Online
Georgia supports electronic filing of sales tax returns, which is often much faster than filing via mail.Electronic filing is required for all taxpayers who are required to pay their tax bill via EFT. For all other taxpayers, electronic filing is optional.
Georgia allows businesses to make sales tax payments electronically via the internet.Any tax payer paying from January first, 2010 to December thirty-first, 2010, EFT is required for any payments which are greater than one thousand dollars; and for tax periods from January first, 2011, and onward, EFT is mandatory for payments exceeding greater than five hundred dollars.
You can process your required sales tax filings and payments online using the official Georgia Tax Center website, which can be found here . You should have received credentials to access your Georgia Tax Center account when you applied for your Georgia sales tax license.
Filing Your Georgia Sales Tax Returns Offline
While it is highly recommended that you file online using the Georgia Tax Center website, it is possible to file your required sales tax reportings offline using Georgia Form ST-3, which you can download and print here . Once you have completed your required reportings, you can mail it to the state at this address:Georgia Sales Tax Filing Address: Georgia Dept. of Revenue
PO Box 105408
Atlanta, GA 30348-5408
Please note that if you file your Georgia sales taxes by mail, it may take significantly longer to process your returns and payments.
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