What is Georgia Use Tax?

Article ID: 59617  

Question
What is Georgia Use Tax?

Answer

How do I report and remit sale and use tax?

Please visit the Georgia Tax Center to file your sales and use tax return electronically. You are required to file and pay electronically if you owe more than $500.00 in connection with any return, report, or other document pertaining to sales tax or use tax required to be filed with the Department even if some payments for those tax types subsequently fall below $500.00. Ga. Comp. R. & Regs. r. 560-3-2-.26(3)(a)(4). Taxpayers not required to remit payments by electronic funds transfer may voluntarily use the ACH debit method to remit tax payments as described in subparagraph (3)(b) of Rule 560-3-2-.26. However, taxpayers that remit payments by electronic funds transfer, whether on a mandatory or voluntary basis, must file all associated returns electronically. Ga. Comp. R. & Regs. r. 560-3-2-.26(7)(a). If you are not required to file electronically and choose to file a paper return, you must file on Form ST-3.

When are sales tax returns due?

Sales tax returns are due and payable no later than the 20th day of the month following the period being reported. O.C.G.A. § 48-8-49, Ga. Comp. R. & Regs. r. 560-12-1-.22. For most taxpayers, sales tax returns are due every month; however, taxpayers may submit a written request to change their filing frequency. Ga. Comp. R. & Regs. r. 560-12-1-.22.


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