Compliance Division
Use Tax Registration For Service Professionals

Registration Requirements
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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