Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Georgia

Physical Nexus in Georgia

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state (including FBA)
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales. Out-of-state vendors must apply sales tax to any orders taken or sales made during trade show activities.

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Georgia

A business is considered to have economic nexus in Georgia if it made $100,000 or more in sales OR 200 transactions in the previous or current calendar year.

What’s included?

  • Tangible personal property delivered electronically or physically into the state
  • Exempt sales (except sales for resale)

What’s not included

  • Taxable services
  • Exempt services