Georgia Sales Tax for Amazon Sellers

Georgia sales tax for Amazon sellers: the short answer

Marketplace facilitator status: Georgia has had marketplace facilitator (MF) law in effect since 2020. Georgia implemented marketplace facilitator law on April 1, 2020. Amazon collects Georgia state + county sales tax automatically.

What this means for you as an Indian FBA seller: for all your Amazon US sales delivered to Georgia customers, Amazon collects the appropriate Georgia sales tax (state + applicable local) and remits to the state directly. You see the line items in your Seller Central report. You do not need to register, collect, or remit Georgia sales tax on Amazon sales.

Georgia sales tax rates

Georgia has a 4% state base rate. Counties add 1-4%, capping at 8.9% in metro Atlanta. Most metros are 7-8% combined.

FBA fulfillment centers in Georgia

Georgia has 6+ Amazon FBA fulfillment centers: Atlanta metro (ATL6, ATL7, ATL9, MGE1, MGE3, MGE7), Savannah area (SAV3, SAV7). The Savannah port and adjacent FCs are the primary East Coast FBA receiving point.

Marketplace facilitator rules: when you DO have Georgia obligations

Three scenarios where Amazon\'s MF coverage doesn\'t apply to you:

1. Selling outside Amazon: if you sell on your own Shopify store, eBay (not always MF), or wholesale to Georgia-based B2B buyers, you may have direct obligations once you cross the economic nexus threshold of $100K or 200 transactions.
2. Physical presence: if your LLC has a Georgia-based employee, office, or owned warehouse, that triggers physical nexus. Georgia sales tax registration is required regardless of channel.
3. Owned property & income tax: physical presence may also trigger Georgia state income tax obligations on the portion of profit attributable to the state.

If you do need to register

If one of the above applies, registration is via Georgia Department of Revenue at dor.georgia.gov. The process typically takes 5-10 business days and requires your EIN, LLC details, and operating-history information. Filing frequency depends on volume - monthly, quarterly, or annually.

Georgia-specific FBA notes

• If you ship directly to Savannah port and pick up containers via your own freight (not through us), and store outside FBA, you may create Georgia nexus. Avoid this - work through a 3PL like Think14 instead.
• Atlanta metro counties (Fulton, DeKalb, Cobb, Gwinnett) have similar tax rates around 7.75-8%.
• No special category exemptions for clothing or food.
• Georgia's economic nexus threshold lowered from $250K (2019) to $100K (2020). Most Indian sellers stay below.

Common questions

Does inventory at a Georgia FBA center create nexus?

Historically yes (physical presence). Post-MF laws, this distinction is largely moot for sales tax - Amazon collects regardless. For state income tax, inventory presence creates a weak nexus that Georgia generally does not pursue aggressively against foreign-owned LLCs whose only state contact is FBA inventory.

Do I need a Georgia seller\'s permit for Amazon FBA only?

No, for Amazon FBA-only operations. Georgia\'s MF law has Amazon as the registered remitter. You don\'t need your own permit unless you sell directly via other channels above threshold.

What about returns processed in Georgia?

Amazon\'s MF remittance covers full refund flows. The sales tax originally collected gets refunded automatically when the order refunds. No separate filing required on your part.

Other state guides

• All states overview
• California sales tax
• Texas sales tax
• New York sales tax
• Complete US sales tax blog post