Key figures
Georgia payables
2026, with sources
1099s go through the combined program unless Georgia tax was withheld
Georgia participates in the Combined Federal/State Filing Program. A company that withheld no Georgia tax from a contractor generally meets its Georgia obligation through the federal filing, while statements showing Georgia withholding are filed directly with the Department of Revenue with the Form G-1003 transmittal: 1099-NECs and W-2s by January 31, other 1099s by February 28.
Use tax
Taxable goods bought from a vendor that did not collect Georgia tax carry use tax at the 4% state rate plus the local rate where the goods are used, reported on the company’s sales and use tax return or, for a company without a sales tax account, on the Department of Revenue’s consumer use tax filing.
Deadlines
- January 311099-NEC and W-2 statements with Georgia tax withheldForm G-1003
- February 28Other 1099s with Georgia tax withheld
The federal baseline
This page covers what Georgia adds. The federal rules underneath it apply here too.
Common questions
Do we file our 1099-NECs with Georgia?
Usually not directly. Georgia’s Form G-1003 instructions call for non-wage statements to be filed with the Department of Revenue only when Georgia tax was withheld; 1099s without Georgia withholding can go through the IRS Combined Federal/State Filing Program.
Do we owe Georgia use tax on software we buy?
Georgia does not tax electronically delivered software when the buyer gets no tangible copy and no right to one, so most SaaS bills carry no Georgia use tax. Software delivered on a physical medium, hardware and other tangible goods bought from a seller that did not charge Georgia tax are subject to use tax at the state and local rate.
Payables next door
- ALAlabama payablesAlabama’s payables issue is consumers use tax at state and local rates on untaxed purchases, filed with the Department of Revenue and any self-administered localities; a vendor’s 8% SSUT collection ends the buyer’s obligation.
- FLFlorida payablesFlorida has no state 1099 filing but requires contractors paid $600 or more to be reported to the new hire registry; commercial rent stopped being taxed on October 1, 2025.
- NCNorth Carolina payablesNorth Carolina requires 4% withholding on some nonresident contractor payments, mostly speakers and performers over $1,500, and state 1099 filing only where tax was withheld.
- SCSouth Carolina payablesSouth Carolina requires 2% withholding on nonresident contractors paid over $10,000 under one contract unless they supply Form I-312, and its SaaS tax reaches software you buy through use tax.
- TNTennessee payablesTennessee has no state 1099 filing and no contractor withholding; the payables issue is use tax, which reaches the SaaS tools a startup buys because remotely accessed software is taxable here.
Founder guides on this
- PeopleContractor or employee? Classification for startupsContractor or employee depends on control, not the contract. The IRS test, state rules, 1099s, payroll registration and the cost of getting it wrong.
- Sales taxSales tax nexus for startups: when you owe tax in a stateSince Wayfair, selling into a state can create a sales tax obligation. How economic nexus works, why SaaS is taxable in some states and when to register.
More of the Georgia guide
- AccountingAccounting and state tax in GeorgiaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in GeorgiaSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayrollPayroll taxes and employer rules in GeorgiaWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- ComplianceCompliance and filings in GeorgiaRegistering to do business, annual reports, franchise tax and the filing calendar
- AdvisoryAdvisory: credits and decisions in GeorgiaCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.