Georgia
Sales Threshold $100,000
Transaction Threshold 200 transactions
Effective Date January 1, 2019
Included Transactions Gross sales of tangible personal property
Excluded Transactions Sales for resale
Evaluation Period Previous or current calendar year
Tax Implications Must collect and remit sales tax
Key Compliance Requirements Register with GA Dept. of Revenue; file per assigned frequency
Exemptions Sales for resale, certain exempt organizations