Key figures
Georgia receivables
2026, with sources
A 4% state rate with county local options
Georgia’s state sales tax is 4%, and counties add local option taxes that the Department of Revenue collects with the state tax on one return. A remote seller must register once its retail sales delivered into Georgia exceed $100,000, or it makes 200 or more separate retail sales of tangible personal property, in the previous or current calendar year.
SaaS is generally outside the tax
Georgia taxes tangible personal property and a short list of services. Department of Revenue letter rulings treat software delivered only electronically as not taxable, provided the customer receives no tangible copy and no right to one, and the invoice says so. Implementation, support and hosting services have been ruled not taxable as well.
The federal baseline
This page covers what Georgia adds. The federal rules underneath it apply here too.
Common questions
Is our SaaS taxable in Georgia?
Generally not. Department of Revenue letter rulings treat charges for software delivered only electronically, with no tangible copy or right to one, as not subject to sales tax, along with hosting and software-related services. The invoice has to show electronic delivery, or the Department presumes tangible delivery.
Does Georgia still use the 200-transaction test?
Yes. Georgia still counts 200 or more separate retail sales of tangible personal property as well as $100,000 in gross revenue from retail sales delivered into the state, in the previous or current calendar year. A seller of only nontaxable SaaS does not register for those sales.
Receivables next door
- ALAlabama receivablesAlabama layers 200-plus state-administered local taxes and self-administered cities on its state sales tax; remote sellers past $250,000 can collect a flat 8% through SSUT, and SaaS taxability is unsettled.
- FLFlorida receivablesFlorida’s rate is 6% plus county surtax, remote sellers register after $100,000 of taxable sales, and SaaS delivered electronically has generally been ruled not taxable.
- NCNorth Carolina receivablesNorth Carolina’s rate is 4.75% plus county and transit tax, remote sellers register at $100,000 of gross sales with a 60-day lag from July 2026, and remotely accessed SaaS is not taxed.
- SCSouth Carolina receivablesSouth Carolina charges 6% plus local tax, taxes SaaS as a communications service, and requires remote sellers to register once gross revenue into the state exceeds $100,000.
- TNTennessee receivablesTennessee charges 7% plus local tax, taxes remotely accessed software, and requires remote sellers to register once retail sales into the state exceed $100,000 over 12 months.
Founder guides on this
- 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.
- RevenueDeferred revenue for SaaS startups, explainedAn annual prepayment is cash today and revenue over a year. How deferred revenue works under ASC 606, why it’s a liability, and the schedule behind it.
- StripeHow to reconcile Stripe payouts to your booksA Stripe payout is charges less fees, refunds and disputes, batched across days. How to book it gross, tie it to the bank, and keep revenue right.
More of the Georgia guide
- AccountingAccounting and state tax in GeorgiaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- PayablesPayables and contractors in GeorgiaPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- 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.