Business Registration 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 identification number. 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. Contact: TSD-sales-tax-lic@dor.ga.gov Withholding Tax 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. Contact: TSD-withholding-lic@dor.ga.gov 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 decals. Contact: TSD-IFTA-lic@dor.ga.gov 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 State. 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. Contact: TSD-motor-fuel-lic@dor.ga.gov 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. Contact: TSD-amusement-lic@dor.ga.gov Alcohol 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. Retail: TSD-alcohol-tobacco-lic@dor.ga.gov Wholesale: atdiv@dor.ga.gov Tobacco Any business that sells tobacco (Cigar, Cigarette, Tobacco, etc.) for retail or wholesale is required to obtain a tobacco license. This registration requires an annual renewal. Retail: TSD-alcohol-tobacco-lic@dor.ga.gov Wholesale: atdiv@dor.ga.gov If you need additional information or assistance, may contact us by mail at:
TAXPAYER SERVICES DIVISION
P.O. Box 49512
Atlanta , GA 30359-1512 or 1800 Century Blvd., N.E. Suite L-200
Atlanta , GA 30345-3205 Or by phone at
(404) 417-4490 |