Any entity that conducts business within Georgia may be required to register for
one or more tax specific identification numbers, permits, and/or licenses. Registration
requirements and contact information are listed below. You may also contact a Regional Office for additional information or assistance.
After your registration application has been
processed, we will assign a State
Taxpayer Identification Number to your business and notify you of your tax-specific
Online registration is available for some Federal and Georgia identification
numbers. For more information, visit www.georgia.gov
and click the Business Registration link located on the lower left side
of the page.
Sales and Use Tax
Any business entity that sells, offers for sale or regularly solicits sales of tangible
personal property, certain taxable services, or contracts to provide services in
the State of Georgia is required to register for a Sales and Use Tax Certificate
of Registration. This registration does not require renewal and remains in effect
as long as the business entity exists with no change in ownership or structure.
Registration forms can be faxed to 404 417-4318.
Any business that has employees as defined in O.C.G.A. § 48-7-100(4) must register
for a withholding number. This registration does not require renewal and remains
in effect as long as the business has employees whose wages are subject to Georgia
income tax withholding. Separate registration with the Georgia Department of Labor
is required for reporting unemployment tax. Registration
forms can be faxed to 404 417-4318.
International Fuel Tax Agreement (IFTA)
An IFTA registration is required for any motor carrier domiciled
in Georgia who will operate on an Interstate basis and meets the following qualified
definitions. Vehicles used, designed, or maintained for transportation of persons
or property and:
a. Having two axles and a gross vehicle weight or registered gross
weight exceeding 26,000 pounds.
b. Having three or more axles regardless of weight.
c. Is used in combination, when the weight of such combination
exceeds 26,000 pounds gross vehicle, or registered gross vehicle weight.
"Qualified Motor Vehicle" does not include recreational vehicles.
This registration requires an annual renewal with the issuance of a new permit and
Motor Fuel Distributor
A qualified motor fuel distributor:
a. Produces, refines, prepares, distills, manufactures, blends
or compounds motor fuel in this State.
b. Makes the first sale in this State of any motor fuel imported
into this State before the motor fuel has been received by any other person in this
c. Consumes or uses in this State any motor fuel imported into
this State before the motor fuel has been received by any other person in this State.
d. Purchases motor fuel for export from this State.
e. Consumes or uses motor fuel of a type other than gasoline for
highway and non-highway use and who elects to become licensed as a distributor to
obtain the exemption allowed.
This registration does not require renewal and remains in effect until canceled,
suspended, or revoked by the State. This requires a bond.
Coin Operated Amusement Machines
Amusement machines are defined as machines of any kind or character used by the
public to provide amusement or entertainment whose operation requires payment or
insertion of a coin, bill, or other money, token, ticket, or in part, upon the skill
of the player, whether or not it affords an award to a successful player. Any business
that maintains amusement machines must have a license and stickers for each machine
on the premises. The license and stickers are renewable annually.
Any business that sells alcohol (beer, wine, liquor) for retail or wholesale is
required to obtain an alcohol license. This license applies to bulk sales or consumption
on the premises. This registration requires an initial investigation and annual
renewal. This registration also requires a bond and local license.
Any business that sells tobacco (Cigar, Cigarette, Tobacco, etc.) for retail or
wholesale is required to obtain a tobacco license. This registration requires an
If you need additional information or assistance, may contact us by mail at:
TAXPAYER SERVICES DIVISION
P.O. Box 49512
Atlanta , GA 30359-1512
1800 Century Blvd., N.E.
Atlanta , GA 30345-3205
Or by phone at