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Taxes / Seller's permits by state / Georgia

Do I need a seller's permit to sell on eBay or Poshmark in Georgia?

Generally no: Georgia's entry in the Streamlined Sales Tax Governing Board's marketplace seller chart says a seller who only sells through a marketplace that must collect Georgia tax doesn't have to register and file, and the Department's policy bulletin says that seller doesn't collect or remit tax on those sales. Once you sell direct (own site, Facebook, flea market), you are a dealer, and the Department says every dealer must register for a sales and use tax number in the Georgia Tax Center, even if all sales are online; the pages we checked don't state a fee.

Georgia calls it a sales and use tax certificate of registration, issued by the Georgia Department of Revenue.

General information, not tax or legal advice. Check with a tax professional about your own situation.

Checked against the official pages listed below on .

Georgia in short

Sell only on marketplaces that collect the tax:
No: the state says registration is not required
Also sell direct (own site, Facebook, flea market):
Yes: the state says to register; fee not stated as one figure (see below)
Resale certificate:
Sales Tax Certificate of Exemption (ST-5)
Garage and occasional sales:
Exempt
Where to register:
Georgia Tax Center (GTC)

If you sell only on eBay, Poshmark and other marketplaces

Georgia's entry in the Streamlined Sales Tax marketplace seller chart (updated September 1, 2020) answers no to whether a seller who only sells through a marketplace that must collect has to register and file returns. Policy Bulletin SUT-2020-01 adds that such a seller is not required to collect or remit Georgia sales or use tax on any retail sale its facilitator is required to collect on, and is not liable for that tax.

The rule: O.C.G.A. § 48-8-2; Policy Bulletin SUT-2020-01 (March 17, 2020).

"Is a seller who only sells through a Marketplace required to register and file returns if the Marketplace is required to collect and remit sales tax?"
Streamlined Sales Tax Governing Board, Marketplace Seller State Guidance, Chart question; the Georgia entry (updated 9/1/2020) answers: No
"A marketplace seller is not required to collect or remit Georgia sales or use tax on any retail sale for which its marketplace facilitator is required to collect and remit."
Georgia Department of Revenue, Policy Bulletin SUT-2020-01, Marketplace Facilitators, Question 6

Georgia levies state and local sales and use taxes. Since April 1, 2020, a marketplace facilitator whose Georgia-sourced taxable sales (its own plus all its sellers') reach $100,000 in the previous or current calendar year is a dealer that collects state and local tax on facilitated sales.

Sources: Marketplace Seller State Guidance; Policy Bulletin SUT-2020-01, Marketplace Facilitators; Marketplace Facilitators.

If you also sell direct: your own site, Facebook, flea markets, consignment

Any individual or entity meeting the definition of a dealer in O.C.G.A. § 48-8-2 must register for a sales and use tax number, regardless of whether all sales will be online, out of state, wholesale or exempt. The certificate of registration must be displayed at the place it was issued for.

Fee:
The Department pages we fetched don't state a fee; its registration rule (560-12-1-.09) is published only on a page that needs JavaScript, so it wasn't read.
Register:
Georgia Tax Center (GTC)
"Any individual or entity meeting the definition of a “dealer” in O.C.G.A. § 48-8-2 is required to register for a sales and use tax number regardless of whether all sales will be online"
Georgia Department of Revenue, Sales and Use Tax Registration - FAQ

Sources: Sales and Use Tax Registration - FAQ.

Resale certificate: buying inventory without paying sales tax

The form:
Sales Tax Certificate of Exemption (ST-5)
Do you need your own permit to give one?
Yes: the state ties the certificate to the buyer's own permit or account number

A Georgia business buys tangible personal property for resale without paying sales tax by giving the supplier a completed Form ST-5. For resale purchases, the form requires a sales and use tax number (except for a few listed nonprofits), and the seller is protected only if the buyer has a valid registration number at the time of purchase and lists it.

Thrift stores, estate sales and yard sales

The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy.

"A Georgia business can purchase tangible personal property for resale without paying sales tax by providing the supplier with a properly completed Form ST-5 Certificate of Exemption."
Georgia Department of Revenue, Nontaxable Sales, How can a Georgia business purchase property for resale without paying sales tax?

Sources: Nontaxable Sales; Form ST-5, Sales Tax Certificate of Exemption (Rev. 07/11/22).

Garage sales, yard sales and other occasional sales

Exempt. The Department says a sale that meets the definition of a casual sale in Rule 560-12-1-.07 is not subject to sales tax, and that business means any activity with the object of gain, benefit or advantage.

The rule: Ga. Comp. R. & Regs. r. 560-12-1-.07; O.C.G.A. § 48-8-2(4).

"A sale that meets the definition of “casual sale” is not subject to sales tax."
Georgia Department of Revenue, Nontaxable Sales, Are casual sales subject to sales tax?

Sources: Nontaxable Sales.

Worked examples

A marketplace over the $100,000 test

A marketplace whose Georgia-sourced taxable sales (its own plus every seller's) reach $100,000 in the previous or current year collects Georgia state and local tax on your facilitated sales, so you don't collect or remit on those sales and aren't liable for that tax.

Shipping supplies

Form ST-5 lists a separate exemption for materials, containers, labels and bags used to package goods for shipment or sale, with no sales tax number required; materials bought at a retail store for consumer use are not exempt.

Edge cases and details

  • Resale tax-free treatment under ST-5 does not extend to anything the purchaser uses, including items it donates.
  • If you register online through the Georgia Tax Center, the Department says the account number usually arrives by email within 15 minutes.
  • The Department requires corporate officers' Social Security numbers at registration, because sales tax is a trust fund tax that officers can be personally liable for.

What to do

  1. Marketplace-only: Georgia's Streamlined chart entry says you don't register or file; keep records of your facilitated sales, and ask the Department if you also have a Georgia location or inventory.
  2. Selling direct: register in the Georgia Tax Center before your first sale and display the certificate where you sell.
  3. Buying inventory for resale: give suppliers a completed Form ST-5 with your sales and use tax number.

Common questions

What form do I use to buy inventory tax-free in Georgia?

Form ST-5, Sales Tax Certificate of Exemption, with your Georgia sales and use tax number, checking the resale box.

Is a yard sale taxable in Georgia?

The Department says a sale meeting the definition of casual sale in Rule 560-12-1-.07 is not subject to sales tax.

Related

General information, not tax or legal advice

This page summarizes Georgia's own published pages, rules and statutes as read on . It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Georgia Department of Revenue directly.

Sources

Official pages this page is built from, with the day each was read.

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