Georgia sales tax codes and rates
Georgia's state sales tax rate is 4%; county and city rates come on top and are not included. A Nefin company that sells into Georgia gets 2 sales codes, each named after the line of the ST-3 it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under GA-B22, and Nefin works out the use tax due.
Georgia codes from the ST-3
Each code is “GA-” plus the line it fills on the ST-3. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| GA-3 | GA taxable state sales 4% (ST-3 Line 3) | 4% |
| GA-2 | GA exempt state sales: resale, interstate, exempt (ST-3 Line 2) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| GA-B22 | GA purchases subject to state use tax 4% (ST-3 Part B Line 22, code 000) | 0% |
Georgia in the tax books
Nefin’s sales tax book has one row per invoice and one column per ST-3 line; these are the Georgia columns and the totals worked out from them.
Sales Tax Book
Georgia - ST-3
- [GA-3]Taxable state sales (Line 3)
- [GA-2]Total exempt state sales (Line 2)
Totals Nefin calculates
- [GA-1] Total state sales (Line 1)Sum of the net amounts in [GA-3] + [GA-2]
- [GA-B1] State tax 4% (Part B Line 1, local excluded)Net amount × 4%, from [GA-3]
Use Tax Book
Georgia - ST-3
- [GA-B22]Purchases subject to state use tax (Part B Line 22)
Totals Nefin calculates
- [GA-A5] State use tax 4% (enter this tax amount on Part B Line 22, code 000, reason 03; flows to Line 26 and Part A Line 5)Net amount × 4%, from [GA-B22]
Frequently asked questions
What is the Georgia sales tax rate?
The state rate is 4%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which Georgia sales tax codes does Nefin set up?
2 sales codes from the ST-3, for example GA-3 (GA taxable state sales 4% (ST-3 Line 3)), GA-2 (GA exempt state sales: resale, interstate, exempt (ST-3 Line 2)).
How does Nefin handle Georgia use tax?
Book a purchase on which the vendor charged no Georgia tax under GA-B22 (GA purchases subject to state use tax 4% (ST-3 Part B Line 22, code 000)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 4%.
Are these Georgia codes official?
They are a starting point. Each code follows a line of the ST-3, but check them against your return before you file, and edit them in Settings, VAT rates.