Georgia State and Local Tax (SALT) Alerts

State and Local Tax Insights

Georgia State and Local Tax Alert | Updated Sales Tax Obligations for Remote Sellers and Third-Quarter Tax Rates Published for Energy Sold to Georgia Manufacturers

  • The Georgia Department of Revenue has issued updated guidance on remote sellers’ Georgia sales tax obligations beginning January 1, 2020. The guidance reflects the reduced nexus threshold amount ($100,000 instead of $250,000 in gross revenue) and the repeal of the notice and reporting option. The new thresholds are 1) remote sellers who obtained gross revenue, in an amount exceeding $100,000 in the previous or current calendar year, from conducting retail sales of property to be delivered and sold in Georgia, or 2) remote sellers who conducted 200 or more retail sales of property in the previous or current calendar year to be delivered to Georgia to be distributed for use in the state.
  • Third-quarter local sales and use tax rates for energy sold to Georgia manufacturers have been published. The Georgia Department of Revenue has issued a table showing the local sales and use tax rates for energy sold to manufacturers for the third quarter, beginning July 1, 2019. The tax rates are imposed for energy sold to manufacturers as levied by counties within the 159 special districts and the City of Atlanta. The tax is levied initially by ordinance following the phase-in schedule rates. View the table here.

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