Georgia Sales Tax Filing Update April 2020: Marketplace Facilitator Laws
Georgia passed a law requiring Marketplaces to collect and remit sales tax on sales facilitated through the marketplace effective April 1, 2020.
•Amazon, eBay, Etsy and Walmart began this collection on April 1, 2020.
Please review general information regarding Marketplace Facilitators and how your TaxJar Sales Tax Reports support these changes here in our FAQ.
In this article, we summarize Georgia's state guidance on the following questions:
- Do I need to register for a sales tax license in Georgia?
- Should I cancel my existing registration if all my sales are marketplace-collected?
- Do I need to collect sales tax on Georgia sales on non-marketplace platforms?
- Do I still need to file returns in Georgia?
- How do I file without paying double tax on the sales that were collected and remitted by my Marketplace?
I've never registered for a Georgia license. Do I need to register for a sales tax license in Georgia now?
If you are a retailer with a physical presence in Georgia or you are a remote seller who has crossed the economic nexus threshold for Georgia ($100,000/year in gross revenue or more than 200 separate transactions in the previous or current calendar year), then you will need to register for a Georgia sales tax license.
- If you've imported your sales across all platforms into your TaxJar account, you can determine if you have economic nexus in the state by running the Sales & Transactions Checker.
- If you do not meet any of the criteria that create nexus in Georgia (physical, economic or otherwise), you won't need to register for a sales tax license in this state.
I have already registered for a license in Georgia and all of my sales are Marketplace-only sales. Should I cancel my existing registration?
No. Once a seller is registered in Georgia, the seller is required to fill out returns even if no sales are made.
Do I need to collect taxes on my Georgia sales on other platforms?
Yes--if you have nexus in the state (physical or economic) and you make sales to customers in Georgia on platforms outside of the marketplace that is automatically collecting and remitting, you will also need to collect tax on your end on the Georgia orders that are processed on the other platforms.
Do I still need to file returns in Georgia?
Yes. If you've previously registered with the state, the state expects you to remain registered and continue to file returns.
I still need to file returns in Georgia. How do I do this without paying double tax on the sales that were collected and remitted by my Marketplace?
In your TaxJar Report for Georgia, please hover on the question mark tool tip to view more detailed information:
If you make sales on other platforms in addition to the Marketplace, you'll need to make sure you remit the tax you collected for those sales when you file.
- If you're enrolled in AutoFile for Georgia, our system will handle the Marketplace sales deduction process automatically.