States
Georgia and the Streamlined Sales Tax program
Simplify Sales Tax. Last updated 2026-08-21. Sources last verified 2026-08-21.
Georgia is a full member of the Streamlined Sales Tax program and has been since July 1, 2011, so if you register through the Streamlined Sales Tax Registration System (SSTRS) you file there under the program’s uniform rules. Georgia keeps its guidance for sellers based outside the state on its own set of pages, so the department’s position on your situation sits in two places and you have to read both.
Is Georgia in the Streamlined Sales Tax program?
Yes, as a full member, effective July 1, 2011. Georgia is one of all 24 member states in the Streamlined Sales Tax program.
Table: Georgia in the Streamlined Sales Tax program. Checked August 21, 2026.
| Item | Georgia |
|---|---|
| Membership status | Full member |
| Participating since | January 1, 2011 as an associate member, full member July 1, 2011 |
| Tax authority | Georgia Department of Revenue |
| Local taxes | Local jurisdiction sales and use taxes apply in addition to the state tax |
| State’s own SST page | Yes, the Georgia Department of Revenue’s Streamlined sales tax page |
| Guidance for out of state sellers | Published apart from the general sales and use tax pages, including a remote seller policy bulletin |
What SST membership changes for a seller collecting tax in Georgia
Georgia comes with the other member states when you register once, on how to register through the SSTRS. It uses the program’s shared definitions and sourcing rules, so one system files there. Selecting it starts an obligation, on what your ongoing obligations are after registering, and whether you qualify to have that work paid for is a separate test, on whether you qualify for free CSP services.
What is specific to Georgia
Two things.
The department publishes separately for out of state sellers. The Georgia Department of Revenue keeps the guidance written for sellers based outside the state, including its remote seller policy bulletin, apart from its general sales and use tax pages. If you’re registering through the program because you sell into Georgia rather than from it, that’s the shelf your answers are on. Reading only the general pages gives you half of the department’s position on a situation like yours.
Georgia entered the program in two steps. Its participation took effect January 1, 2011 as an associate member, and it became a full member state on July 1, 2011. Anything you read about how Georgia handles the program that predates that summer describes the state at the earlier stage, so check the date on the document before you plan around it.
None of that goes away because Georgia is a member state. Local jurisdiction taxes still apply on top of the state tax, so what you collect at one Georgia address isn’t what you collect at every Georgia address, and membership didn’t fold the department’s out of state seller material into the program’s own. Georgia still runs its own returns and its own calendar, and none of it reaches the states outside the program.
Where to register and where to find current rates
Register through the SSTRS and select Georgia. Current rates, forms, and dates sit on the Department of Revenue’s sales and use tax pages, the department’s own account of its participation is on its Streamlined sales tax page, and the material written for sellers based elsewhere is on its out of state sellers page.
We don’t publish a Georgia rate or a filing date here on purpose: a number that changes belongs with the department that changes it.