# Month-end close: sales tax in Georgia Georgia's state rate is 4%, local tax follows where the customer takes delivery, and a client that owes over $500 must file and pay electronically. This is part of the [sales tax checklist](/month-end-close-checklist/sales-tax). Georgia sales and use tax is filed with the Georgia Department of Revenue (DOR) through the Georgia Tax Center. **Rate.** 4% state sales tax plus local sales taxes, often 1% each, so the total runs higher by county: 8% in Muscogee County and 9% in Ware County. The rate is generally that of the county where the customer takes delivery. **Filing.** Most taxpayers file monthly, and can ask in writing to change. A return is filed even when there were no sales. A dealer whose state tax in the previous year was over $60,000 also prepays 50% of its estimated tax. **Due.** No later than the 20th day of the month after the period being reported. **The trap.** A dealer collects at the rate of the place of delivery even with no presence there. A late return or payment costs the greater of 5% or $5, plus the same again for each late month, up to the greater of 25% or $25. ## The month-end steps 1. **Check how the client files.** A client that owes more than $500 on any return must file and pay electronically through the Georgia Tax Center. A client not required to file electronically may use paper Form ST-3 [1]. Done when the client files in the way the $500 rule requires. 2. **Confirm the filing frequency.** For most taxpayers returns are due every month. A taxpayer can submit a written request to change its frequency [1]. Done when the frequency on file matches the DOR's records. 3. **Check the rate on every sale.** The statewide rate is 4%. In most instances sales tax is due at the rate of the county where the customer takes delivery, and if delivery is in the City of Atlanta a city tax generally applies as well. A dealer collects the local rate of the place of delivery even if it has no presence there [2]. For example, the rate in Muscogee County is 8% (4% state plus four local taxes of 1% each) and in Ware County 9% (4% plus five local taxes) [2]. Done when each taxable sale carries the state rate plus the local rates for its delivery location. 4. **Check for prepaid estimated tax.** A dealer whose tax liability in the previous calendar year was greater than $60,000, excluding local sales taxes, must remit prepaid estimated tax of 50% of its estimated tax. The estimate is the dealer's average monthly state tax payments for the last calendar year, adjusted for any change in the state rate [1]. Done when each client over the $60,000 line has its prepayment on the calendar. 5. **File on time, including nil returns.** Returns and payments are due no later than the 20th day of the month after the period reported. A return must be filed even when no tax is due or no sales were made [1]. Done when each return's due date is on the client's calendar. 6. **Know what late costs.** Failing to file, and failing to pay, each cost the greater of 5% of the tax or $5, plus the same again for each additional late month, up to the greater of 25% of the tax or $25 [3]. Failing to file electronically when required costs the greater of $25 or 5% of the tax due, and failing to pay electronically costs 10% of the tax due [3]. Interest runs at the Federal Reserve prime rate plus 3%, reviewed each January [3]. Done when each return and payment went in by its due date, or the late ones are flagged for the client. 7. **Tie the liability.** Done when the sales tax payable account is at zero after the month's payment, or equals the tax not yet due. ## Sources 1. Georgia Department of Revenue, Sales and use tax: file and pay, read 2026-10-24: electronic filing and payment required if you owe more than $500; paper Form ST-3; returns due no later than the 20th of the month following the period, monthly for most taxpayers with a written request to change; return required even with no sales; prepaid estimated tax of 50% when the previous year liability exceeded $60,000 excluding local taxes. 2. Georgia Department of Revenue, Sales and use tax rates, read 2026-10-24: statewide rate 4%; tax generally due at the rate of the county where the customer takes delivery, with a city tax in the City of Atlanta; dealers collect the local rate of the place of delivery even with no presence there; Muscogee County 8% and Ware County 9%. 3. Georgia Department of Revenue, Penalty and interest rates, read 2026-10-24: sales and use tax failure to file and failure to pay, greater of 5% or $5 plus the same for each additional late month, up to the greater of 25% or $25; electronic filing and payment penalties; interest at the Federal Reserve prime rate plus 3 percent. --- Published 2026-10-24. Web page: https://www.bookkeepingforsmallbusiness.com/month-end-close-checklist/sales-tax/georgia Part of [Month-end close: sales tax by jurisdiction](https://www.bookkeepingforsmallbusiness.com/month-end-close-checklist/sales-tax).