If you sell products to customers in Georgia, you may be required to collect and remit sales tax even if your business is located outside the state.
Georgia’s economic nexus threshold is more than $100,000 in qualifying retail sales or 200 or more separate retail sales into the state during the current or previous calendar year. Meeting either threshold can create an obligation for a remote seller.
Georgia Economic Nexus at a Glance
| Rule | Georgia Rule |
| Economic nexus threshold | More than $100,000 or 200 transactions |
| Measurement period | Current or previous calendar year |
| Transaction threshold | 200 transactions |
| Marketplace sales included in seller’s threshold? | No |
| Marketplace facilitator rules | Yes |
| Tax authority | Georgia Department of Revenue |
What Is Economic Nexus in Georgia?
Economic nexus allows Georgia to require an out-of-state business to collect and remit sales tax based on its sales into the state, even if it doesn’t have a physical presence there. For remote sellers, Georgia uses both a sales revenue threshold and a transaction-count threshold.
This means businesses with relatively low Georgia revenue can still establish nexus if they make a high number of individual sales.
What Is the Economic Nexus Threshold in Georgia?
A remote seller generally establishes economic nexus if, during the current or previous calendar year, it:
- Has more than $100,000 in gross revenue from qualifying retail sales into Georgia, or
- Makes 200 or more separate qualifying retail sales into Georgia.
You only need to meet one of these thresholds.
For example, a seller making 250 relatively small orders to Georgia customers could establish economic nexus even if its total Georgia revenue is well below $100,000.
What Sales Count Toward Georgia Economic Nexus?
Georgia’s threshold applies to qualifying retail sales of tangible personal property delivered electronically or physically to a location within the state.
For ecommerce businesses, this can include direct sales made through:
- Shopify
- WooCommerce
- Your own ecommerce website
- Other direct sales channels
Businesses should therefore monitor both the value and number of their Georgia sales.
Do Amazon Sales Count Toward Georgia Economic Nexus?
Georgia requires qualifying marketplace facilitators such as Amazon to collect and remit sales tax on the transactions they facilitate. Marketplace facilitators themselves are subject to a $100,000 threshold, calculated across the facilitator’s own taxable retail sales and those of its marketplace sellers.
For individual ecommerce businesses selling through both a marketplace and their own website, it’s important to distinguish between sales where the marketplace handles collection and direct sales for which the seller is responsible.
Can You Have Georgia Nexus Below $100,000?
Georgia still has its 200-transaction threshold, so a seller can establish economic nexus without exceeding $100,000 in sales.
Physical presence can also create nexus independently of the economic thresholds. This can potentially include:
- An office or business location
- Employees working in Georgia
- Inventory stored in the state
- A warehouse or fulfilment location
- Certain other in-state business activities
Businesses should therefore consider both economic and physical nexus when determining their obligations.
How Does Georgia Sales Tax Work?
Georgia’s state sales tax rate is 4%, but additional local sales taxes can apply. For most sales, the applicable local rate is based on the location where the customer takes delivery of the product. This means the combined rate can vary depending on the customer’s address.
Remote sellers should ensure their ecommerce platform is configured to calculate the appropriate state and local sales tax.
What Should You Do After Crossing the Georgia Nexus Threshold?
If you exceed $100,000 in qualifying Georgia sales or reach 200 transactions:
- Confirm when the threshold was reached.
- Review your direct and marketplace sales.
- Check whether you already have physical nexus.
- Register for a sales and use tax account through the Georgia Tax Center.
- Configure your ecommerce platform to collect the appropriate tax.
- Begin filing and remitting sales tax as required.
Georgia DOR provides online sales and use tax registration through the Georgia Tax Center (GTC).
Georgia Economic Nexus Examples
Shopify seller:
A remote business makes $125,000 of qualifying Shopify sales into Georgia. It exceeds the $100,000 economic nexus threshold and should review its registration requirements.
High-volume seller:
A business makes only $20,000 in Georgia sales but completes 220 qualifying retail transactions. It reaches the 200-transaction threshold and can therefore establish economic nexus.
Amazon and Shopify seller:
A business sells through both Amazon and its own Shopify store. Amazon generally handles collection and remittance on the marketplace transactions, while the seller must separately determine its obligations for its direct sales.
What If You Should Have Registered Previously?
If you established Georgia nexus in a previous period but didn’t register, you could have outstanding sales tax liabilities, together with applicable penalties and interest.
Depending on your circumstances, a Voluntary Disclosure Agreement (VDA) may provide a way to resolve historical liabilities and potentially receive benefits such as penalty relief. It’s important to investigate your options before being contacted by the Georgia Department of Revenue.
FAQs
What is the economic nexus threshold in Georgia?
Georgia’s economic nexus threshold is generally more than $100,000 in qualifying retail sales or 200 or more separate retail sales during the current or previous calendar year.
Does Georgia still have a 200-transaction threshold?
Yes, Georgia continues to use a 200-transaction economic nexus threshold.
Do I need to meet both Georgia nexus thresholds?
No, meeting either the sales threshold or the 200-transaction threshold can establish economic nexus.
Does Amazon collect Georgia sales tax?
Qualifying marketplace facilitators such as Amazon are generally responsible for collecting and remitting Georgia sales tax on the transactions they facilitate.
Can I have Georgia nexus without reaching $100,000?
Yes, reaching 200 qualifying retail transactions can create economic nexus. Physical presence can also create nexus independently of the economic thresholds.
Final Thoughts
Georgia’s economic nexus rules require remote sellers to monitor both sales revenue and transaction volume. A business can establish nexus by exceeding $100,000 in qualifying Georgia sales or reaching 200 transactions.
Businesses selling through multiple channels should also understand the difference between marketplace and direct sales, while physical presence can create additional obligations regardless of sales volume.
RJM Tax Exemption can help you determine whether you have nexus in Georgia and assist with sales tax registration, filing and Voluntary Disclosure Agreements where required.
Last updated: August 2026. Sales tax rules can change. Always check current Georgia Department of Revenue guidance when determining your obligations.
