Online registration is available through Georgia Tax Center (GTC), a secure electronic customer self-service portal. After your online submission, you should receive your specific tax account number within 15 minutes by email.
What is a tax exempt reseller?
A resale certificate is also called a sales tax certificate, reseller permit, or sales tax exemption certificate. If you qualify for a resale certificate, you do not have to pay sales tax when you purchase qualifying goods from a vendor. However, you are still responsible for collecting sales tax from customers.
Are there any sales tax exemptions in Georgia?
Sales Tax and Use Tax Exemptions Georgia helps companies lower their cost of doing business by offering the ability to purchase various types of goods and services tax free. These sales tax exemptions are defined in O.C.G.A. § 48-8-3 and several key exemptions are outlined in the table below.
What is the definition of use tax in Georgia?
“Use tax” is also a term commonly used to refer to the tax imposed on taxable goods and services that were not taxed at the point of sale. Use tax is imposed upon the first instance of use, consumption, distribution, or storage in Georgia of non-exempt tangible personal property purchased at retail outside of Georgia.
Is there a temporary storage exemption in Georgia?
No temporary storage exemption. Some states relive a contactor of sales and use tax on purchases of the materials to be stored in the state temporarily. Georgia does not have such an exemption. Thus, a contractor cannot avoid the Georgia sales and use tax, based on storing the materials in Georgia temporarily.
What kind of taxes do you pay in Georgia?
While most services are exempt from tax, Georgia does tax the sale of accommodations, in-state transportation of individuals (e.g., taxis, limos), sales of admissions, and charges for participation in games and amusement activities.
