Georgia – Tax Liability for Online Purchases

SALT Report 1248 – The Georgia Department of Revenue has issued a press release to remind residents who plan to do any of their shopping online this holiday season to make sure Georgia sales tax was charged for each purchase.

Many online retailers do not charge sales tax at the time of sale, and in some cases they may falsely advertise that you can shop online tax free.  When Georgia sales tax is not charged by the online retailer, it becomes the purchaser’s responsibility to remit use tax for that purchase.  Georgia residents who make online purchases without paying sales tax can remit their use tax online through the Department’s website.

Use tax has existed in Georgia since 1951 and applies whenever a retailer does not charge sales tax on a taxable item.  That includes, with few exceptions, purchases made online and mail-order or phone purchases from out-of-state sellers.

For Further Information:

Georgia Department of Revenue – Press Release

Consumer’s Use Tax Return

Sales and Use Tax Return