Should I Register?
Professional service providers that make taxable purchases from out-of-state suppliers
who have not billed Georgia tax should register for "Use Tax Only"
Application Form CRF-002. These should be completed and mailed
to the address listed on the form. The Department will issue a sales/use tax number
and the taxpayer will receive sales/use tax returns to be completed.
Examples of the types of purchases subject to tax can be found on the Use Tax Obligation
for Service Provider - Sales and
Use Tax Overview page on this website.
For questions, please feel free to contact the Department at 404-417-6400.
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