Streamlined Sales Tax
During the 2010 Legislative Session, House Bill 1221 was passed by the Georgia General Assembly and signed by the Governor. Effective January 1, 2011, House Bill 1221 provides enabling legislation conforming Georgia's sales and use tax laws to the requirements set forth in the Streamlined Sales and Use Tax Agreement. Georgia petitioned the Streamlined Sales Tax Governing Board (SSTGB) for membership in the SSTGB as an associate member state.
On November 1, 2010, the SSTGB voted 17-0 in favor of approving Georgia as an associate member of the SSTGB effective January 1, 2011. Georgia will join 23 existing Streamlined Sales Tax member states including : Arkansas, Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Nebraska, Nevada, New Jersey, North Carolina, North Dakota, Ohio, Oklahoma, Rhode Island, South Dakota, Tennessee, Utah, Vermont, West Virginia, Washington, Wisconsin, and Wyoming.
 
On May 18, 2011 the SSTGB approved Georgia’s petition for full membership. Georgia will become a full member on August 1, 2011.
 
Georgia Membership Documents
Current Version: Previous Version:  
Petition for Membership (Submitted May 17, 2011) Petition for Membership (October 13, 2010)   
Certificate of Compliance (Submitted August 2013, revised October 2013) Certificate of Compliance (Submitted August 2012)
Taxability Matrix (Effective August 1, 2013) Taxability Matrix (Effective July 1, 2012)  
 
   
Tax Rates and Boundaries

Georgia Boundary File
Georgia Rate File


Reference Materials

 Streamlined Sales Tax Agreement

 Streamlined Sales Tax Governing Board

 Streamlined Sales Tax Exemption Form ST-5-SST

 SST Centralized Registration System
Georgia House Bill 1221
Emergency Rule 560-12-1-0.22-.39 (readopted effective April 13, 2012)
Emergency Rule 560-12-1-0.22-.39 (effective December 15, 2011)
Streamlined Sales Tax Agreement – Administration: Telecommunications Sourcing Definitions; Nexus; Tax Rate Database: Consolidated Returns: Rounding: Lease or Rental; Exemption Certificates
Informational Bulletin SUT 2010-10-13
Conformity to Certain Provisions of the Streamlined Sales Tax Agreement