Out of State Vendors Register for Georgia Sales Tax

Out of State Vendors Register for Georgia Sales Tax
Beginning April 12, 2005 all vendors entering into a contract exceeding $100,000 with the Georgia Department of Administrative Services or any other state agency must register for sales and use tax regardless of whether the vendor has a presence in this state. The term “state agency” means any authority, board, department, instrumentality, institution, agency, or other unit of state government. The term “state agency” does not include any county, municipality, or local or regional governmental authority. Georgia. O.C.G.A. § 48-8-14. These vendors must collect and remit tax on all retail sales of goods received in Georgia by the purchaser and must file sales and use tax returns as required by the Act. O.C.G.A. §§ 48-8-33; 48-8-49; 48-8-59.
Sales and use tax registration is not required for out-of-state sellers engaged in convention and trade show activities in Georgia when

  • convention and trade show activities are the seller’s sole physical presence in Georgia;
  • the seller – including any of the seller’s representatives, agents, salespersons, canvassers, independent contractors, or solicitors – does not engage in convention and trade show activities in Georgia for more than 5 days during any 12 month period; and
  • the seller did not derive more than $100,000 of net income from convention and trade show activities in Georgia during the prior calendar year.

Out of State Vendors Register for Georgia Sales Tax

Ansari Law Firm

Author Ansari Law Firm

More posts by Ansari Law Firm