Tax Registration

Business Registration

Any entity that conducts occupation within Georgia may be required to register for one or more tax specific identification numbers, permits, and/or licenses. Online adjustment is available through Georgia Tax Center ( GTC ), a procure electronic customer self-service portal site. After your on-line submission, you should receive your specific tax report number within 15 minutes by electronic mail .

Sales and Use Tax

Any individual or entity meeting the definition of “ trader ” in O.C.G.A. § 48-8-2 must register for a sales and use tax total and security of registration careless of whether all sales will be on-line, out of state, wholesale, or exempt from tax. Sales and use tax registration does not require renewal and remains in effect arsenic long as the business exists with no change in ownership or structure .
In addition to registering for a sales and use tax number, a trader is required to register for

  • a state hotel-motel fee account if the dealer is an innkeeper who must charge the state hotel-motel fee pursuant to O.C.G.A. § 48-13-50.3;
  • a fireworks excise tax account if the dealer is a seller of consumer fireworks as described in O.C.G.A. § 48-13-130;
  • a prepaid wireless 911 charge account if the dealer is a retail seller of prepaid wireless as described in O.C.G.A. § 46-5-134.2; or
  • a non-prepaid 911 charge account if the dealer is a telephone service supplier as described in O.C.G.A. § 38-3-181.

Register for a Sales and Use Tax phone number.

Reading: Tax Registration

Withholding Tax

Any business that has employees as defined in O.C.G.A. § 48-7-100 ( 4 ) must register for a withholding payroll number. This registration does not require reclamation and remains in effect arsenic long as the business has employees whose wages are national to Georgia income tax withholding tax .
Register for a Withholding payroll count .

International Fuel Tax Agreement (IFTA)

An IFTA registration is required for any centrifugal aircraft carrier domiciled in Georgia who will operate on an Interstate basis and meets the following stipulate definitions :

  • Vehicles used, designed, or maintained for transportation of persons or property
  • Having two axles and a gross vehicle weight or registered gross weight exceeding 26,000 pounds
  • Having three or more axles regardless of weight
  • Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle, or registered gross vehicle weight

“ Qualified Motor Vehicle ” does not include recreational vehicles. This adjustment requires an annual refilling with the issue of a new license and decals .
Register for an IFTA number .

Motor Fuel Distributor

A restricted centrifugal fuel allocator :

  • Produces, refines, prepares, distills, manufactures, blends or compounds motor fuel in this State
  • Makes the first sale in this State of any motor fuel imported into this State before the motor fuel has been received by any other person in this State
  • Consumes or uses in this State any motor fuel imported into this State before the motor fuel has been received by any other person in this State
  • Purchases motor fuel for export from this State
  • Consumes or uses motor fuel of a type other than gasoline for highway and non-highway use and who elects to become licensed as a distributor to obtain the exemption allowed

This registration does not require renewal and remains in effect until canceled, suspended, or revoked by the State. This requires a bond.
Register for a Motor Fuel Distributor count .

Alcohol

Any business that sells alcohol ( beer, wine, liquor ) for retail or wholesale is required to obtain an alcohol license. This license applies to bulk sales or pulmonary tuberculosis on the premises. This adjustment requires an initial investigation and annual reclamation. This registration besides requires a bond and local license.   Read more information about Alcohol Licenses .
Register for an Alcohol license .

Tobacco

Any business that sells tobacco ( cigar, cigarette, tobacco, vape products, etc. ) for retail or wholesale is required to obtain a tobacco license. This registration requires an annual renewal.

Register for a Tobacco license .

Coin Operated Amusement Machines

amusement machines are defined as machines of any kind or character used by the public to provide amusement or entertainment whose operation requires requital or interpolation of a coin, bill, or other money, token, ticket, or in part, upon the skill of the player, whether or not it affords an prize to a successful actor. Contact Georgia Lottery for registration .
For extra data or aid please liaison :
Taxpayer Services Division
877-GADOR11 ( 877-423-6711 )

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