Who's Required to File Georgia State Sales Tax Forms?

Businesses in Georgia that sell property, goods or services or that intend and contract to sell such goods and services are required to sign up for a Sales and Use Tax Certificate of Registration and file sales tax forms, according to the Georgia Department of Revenue. After submission of the application, the state grants the business a tax account number by email.

This registration is good as long as the business remains in operation and there is no change in the structure or ownership of the business, reports the Georgia Department of Revenue. Businesses can also register online through the Georgia State Tax Center and use this service to file and make payments.

The Georgia sales and use tax is a tax on retail sales, storage, use or consumption, says the Georgia Department of Revenue. The tax amount is calculated by multiplying the amount paid during the transaction for goods or services by the current tax rate. The amount owed is paid when the buyer pays for the property or service. The seller is responsible for collecting these funds and remitting them to the Georgia Department of Revenue when filing. If the buyer does not pay a sales tax on taxable properties or services, the seller remains responsible for submitting the proper amount to the department.