Georgia Sales Tax Registration

In Georgia it is called the Sales and Use Tax Certificate of Registration. The Georgia Department of Revenue issues it.

Who has to register in Georgia, how to apply, what it costs, how long it takes, and what you file once you have it.

Georgia sales tax registration at a glance

What it is called: Sales and Use Tax Certificate of Registration; Full name: Sales and Use Tax Certificate of Registration (sales tax number). Number issued: Georgia sales tax number.
Who issues it: Georgia Department of Revenue; Apply online through Georgia Tax Center (GTC). Paper form: Form CRF-002.
State fee: No state fee; No registration fee: O.C.G.A. 48-8-59 sets no fee for a certificate of registration, except $1 to reissue one after suspension or revocation.
Processing time: About 15 minutes by email (DOR FAQ); georgia.gov says within a few hours; DOR's FAQ says that after an online submission 'you should receive your specific tax account number within 15 minutes by email.' Georgia.gov says within a few hours, and longer for alcohol or tobacco sellers whose accounts need review.
Remote seller threshold: $100,000 in sales or 200 transactions; Measurement period: previous or current calendar year. In effect since January 1, 2020.
Filing frequency: Monthly; Monthly for the first six months after registration. After that, a dealer whose liability has averaged under $200 a month for six consecutive months may be allowed to file quarterly, and under $50 a month to file annually, on written request and approval.
State rate: 4%; County and special district local sales taxes (LOST, SPLOST, ESPLOST and others) add to the 4% state rate; DOR collects them on the state return.

How to register in Georgia

Where to apply: Apply online with the Georgia Department of Revenue. Georgia Tax Center (GTC)
Application form: Form CRF-002, State Tax Registration Application (paper; DOR directs registrants to GTC).
What you need: An EIN (or SSN for a sole proprietor), business structure, legal name, NAICS code, date of first Georgia sales, and officer and responsible-party details.
What the application covers: Sales and use tax and other Georgia DOR taxes such as withholding through the same GTC registration.
How long it takes: DOR's FAQ says that after an online submission 'you should receive your specific tax account number within 15 minutes by email.' Georgia.gov says within a few hours, and longer for alcohol or tobacco sellers whose accounts need review.
What it costs: No registration fee: O.C.G.A. 48-8-59 sets no fee for a certificate of registration, except $1 to reissue one after suspension or revocation.
Renewal: Registration does not need renewal; it stays in effect while the business exists without a change in ownership or structure.

After you register

How often you file: Monthly; quarterly or annual on written request after six months. Monthly for the first six months after registration. After that, a dealer whose liability has averaged under $200 a month for six consecutive months may be allowed to file quarterly, and under $50 a month to file annually, on written request and approval.
Due date: 20th of the month after the period.
Periods with no sales: You still file a return for every period, even with no sales.
Prepayments: Dealers whose prior-year liability exceeded $60,000 (excluding local taxes) must remit prepaid estimated tax of 50% of the estimated tax.
Rates and sourcing: The state rate is 4%. County and special district local sales taxes (LOST, SPLOST, ESPLOST and others) add to the 4% state rate; DOR collects them on the state return. Sourcing: destination (local rate where the goods are delivered).
Late returns: Failing to file or pay: 5% or $5 (whichever is greater) for the first 30 days, plus 5% or $5 for each further 30 days, up to 25% or $25 in total, plus interest.

Georgia rules in plain English

In Georgia, you register for a sales and use tax number with the Georgia Department of Revenue (DOR). DOR issues a Certificate of Registration. You apply online through the Georgia Tax Center (GTC). DOR says you should get your account number by email within about 15 minutes; alcohol and tobacco sellers can take longer. There is no fee, and the registration does not need renewal. Have your EIN, NAICS code, first sales date and officer details ready. You file monthly for at least your first six months. After that, small accounts can ask in writing to file quarterly or yearly. Returns are due on the 20th, and you must file even with no sales. Dealers owing more than $500 must file and pay online. The state rate is 4%. County and special district taxes are added and reported on the same return. The one mistake to avoid: letting a return go late. Georgia charges 5% of the tax for each month late, up to 25%.

Sources: Georgia Department of Revenue · Georgia Tax Center (GTC)

More Georgia facts

Georgia issues one certificate of registration for a business operating in more than one county, covering all its Georgia operations, though each place of business displays a certificate. Source
Dealers owing more than $500 must file and pay electronically; paper filers use Form ST-3. Source
Georgia lowered its remote seller dollar threshold from $250,000 to $100,000 on January 1, 2020, kept the 200-transaction test, and repealed the notice-and-reporting alternative in 2019. Source
A return is required every period even when no tax is due or no sales were made. Source
Georgia buyers use Form ST-5 for resale purchases; Georgia also accepts the Streamlined certificate. Source

We register you in Georgia

Answer a few questions about your business. We prepare your Georgia Sales and Use Tax Certificate of Registration application, file it with DOR, and send you the number. $199 per state. Any state fee is separate.

Start my Georgia registration

Georgia sales tax registration FAQ

Do I need to register for Georgia sales tax?

Every person who wants to do business as a seller or dealer in Georgia must apply for a certificate of registration for each place of business (O.C.G.A. 48-8-59(a)). Sellers with no physical presence must register after $100,000 in sales or 200 transactions in Georgia (measurement period: previous or current calendar year).

How long does it take to get a Georgia Sales and Use Tax Certificate of Registration?

DOR's FAQ says that after an online submission 'you should receive your specific tax account number within 15 minutes by email.' Georgia.gov says within a few hours, and longer for alcohol or tobacco sellers whose accounts need review.

What does a Georgia Sales and Use Tax Certificate of Registration cost?

No registration fee: O.C.G.A. 48-8-59 sets no fee for a certificate of registration, except $1 to reissue one after suspension or revocation. Source: O.C.G.A. 48-8-59(d). Our fee to prepare and file the application is $199.

When do I file Georgia sales tax returns?

Filing frequency: monthly; quarterly or annual on written request after six months. Monthly for the first six months after registration. After that, a dealer whose liability has averaged under $200 a month for six consecutive months may be allowed to file quarterly, and under $50 a month to file annually, on written request and approval. Due date: 20th of the month after the period. File a return every period, even with no sales. Source: Ga. Comp. R. & Regs. r. 560-12-1-.22.

Do I need to register in Georgia as a remote seller?

Sellers with no physical presence must register after $100,000 in sales or 200 transactions in Georgia (measurement period: previous or current calendar year). Marketplace facilitators that meet the remote seller thresholds must register for a Marketplace Facilitator Sales and Use Tax Account and collect on sales they facilitate, effective April 1, 2020 (https://dor.georgia.gov/how-register-sales-and-use-tax-account; https://dor.georgia.gov/marketplace-facilitators). Source: O.C.G.A. 48-8-2 (definition of dealer); DOR Policy Bulletin SUT-2019-02.

Nearby states

This page summarizes Georgia sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Georgia Department of Revenue or your tax adviser. State rules last checked October 2, 2026.