Sales and Use Tax

Businesses that make sales within the state of Georgia are generally required to register for a sales and use tax permit with the Georgia Department of Revenue. They must then collect and remit the appropriate amount of sales tax on their taxable sales. Taxable sales include most goods and services sold at retail, including tangible personal property, digital products, and certain services. However, some sales may be exempt from sales tax in Georgia. Businesses must ensure that they are properly collecting and remitting the appropriate amount of sales tax on their taxable sales and staying up-to-date with any changes in the tax law or rates.

Sales and Use Tax Exemptions

The State of Georgia provides a Sales and Use Tax exemption to manufacturing facilities, distribution centers, data centers and high-tech companies. The exemption allows businesses to purchase certain goods and services without paying sales or use tax, which can help reduce their overall costs. This exemption applies only to purchases made for use in the business’s operations. 

Eligibility

For a complete list of exemptions with descriptions download the List of Georgia Sales and Use Tax Exemptions.

How to Apply

Sales and Use Taxes and Exemptions are processed by the Georgia Department of Revenue (DOR). Visit the DOR's website for complete information on Sales and Use Tax Exemptions.

Georgia Tourism Development Act

The Georgia Tourism Development Act is a state-level legislation that was enacted in Georgia in 1985 to promote tourism and economic development in the state. The act provides tax incentives for companies and individuals who invest in the development or expansion of tourism-related businesses in Georgia. Under the act, qualifying tourism projects can receive a rebate of a portion of the state sales tax generated by the project for up to 10 years. The rebate is calculated based on the amount of investment made in the project and the projected increase in sales tax revenue generated by the project. The rebate can be used to offset the costs of constructing, renovating, or improving a tourism-related facility, or to promote and advertise the facility or the tourism destination. To learn more about the criteria to be eligible for the tax incentives visit the Department of Community Affairs link.