Georgia Sales Tax Nexus - Do You Have Exposure?

Unsure where you owe sales or use tax or dealing with legacy compliance pain?

Georgia sales tax nexus applies to many businesses selling into the state without a physical presence. Remote sellers, ecommerce companies, and digital businesses frequently trigger exposure as sales grow. Because Georgia enforces economic nexus and marketplace rules consistently, exposure often exists before registration or filing decisions are made. This page explains how Georgia sales tax nexus is triggered, what commonly creates exposure, and what businesses should review before taking action.

Why Georgia sales tax nexus is often underestimated

Georgia:

Enforces economic nexus for remote sellers
Applies destination-based sourcing
Uses marketplace facilitator rules
Audits growing out-of-state businesses

Many businesses assume Georgia exposure requires physical presence. That assumption is often incorrect.

What triggers Georgia sales tax nexus

Georgia sales tax nexus is commonly triggered by:

Economic nexus based on revenue thresholds
Selling tangible goods into Georgia
Ecommerce and direct-to-consumer shipping
Marketplace sales
Physical presence or in-state business activity

Nexus can exist even if a business has no office, employees, or inventory in the state.

Economic nexus in Georgia

Georgia enforces economic nexus for remote sellers.

Nexus may be triggered when:

Sales exceed the applicable revenue threshold
Activity occurs within the defined measurement period
Taxable products or services are sold

Because thresholds are revenue-based, exposure can grow quietly as sales increase.

Marketplace sellers and Georgia exposure

Marketplace facilitator rules reduce some exposure but do not eliminate all obligations.

Common issues include:

Marketplace collection not covering all transactions
Seller registration or reporting still required
Mixed direct and marketplace sales
Use tax exposure remaining on purchases

Marketplace sellers should not assume exposure is fully handled.

Digital products and SaaS in Georgia

Georgia taxes many digital transactions.

Exposure may arise from:

SaaS subscriptions
Digital access products
Cloud-based services
Licensing and usage-based pricing models

Digital businesses often trigger nexus earlier than expected.

Use tax exposure in Georgia

Use tax exposure is frequently overlooked.

Typical causes include:

Software and SaaS purchases without tax
Equipment purchased from out-of-state vendors
Services where tax was not charged
Vendor misclassification

Use tax obligations apply even when no sales tax was collected.

Why Georgia exposure is often discovered late

Georgia exposure is commonly identified during:

State audits or inquiries
Accounting or tax firm reviews
ERP or billing system changes
Fundraising or M&A diligence
Compliance cleanup projects

By the time exposure is found, remediation options may be limited.

What to review before registering or filing in Georgia

Before registering or filing, businesses should review:

Historical Georgia sales
Threshold timing
Marketplace activity
Digital and ecommerce transactions
Purchase-side exposure

Filing without clarity can create unnecessary long-term obligations.

How TaxMap helps with Georgia sales tax nexus

TaxMap evaluates Georgia sales tax and use tax exposure by analyzing sales and purchase data against state-specific rules. TaxMap shows where exposure exists, when obligations began, and what requires action now versus monitoring.