- August 28, 2026
- Posted by: OTIN Editorial Team
- Category: Seller’s Permit
A Georgia seller’s permit generally refers to the state’s sales and use tax number and Certificate of Registration. Any individual or entity that meets Georgia’s definition of a “dealer” must register, including a dealer making online, out-of-state, wholesale, or exempt sales. The Georgia Department of Revenue administers the registration, and businesses can apply online through the Georgia Tax Center (GTC).
There is no fee for the original Certificate of Registration. Registration does not require renewal and generally remains effective while the business continues without a change in ownership or structure. However, the certificate is issued for a specific business and location, so it cannot be transferred or used at a different location.
Who Needs a Georgia Seller’s Permit?
The central question is whether the individual or entity meets Georgia’s definition of a dealer. If it does, it must register for a Georgia sales and use tax number and Certificate of Registration. This requirement is not limited to conventional retail stores or businesses that make taxable sales at a physical checkout counter.
Georgia’s registration rule includes dealers whose sales are:
- Made online;
- Made from outside Georgia;
- Wholesale; or
- Exempt from sales tax.
As a result, a business should not assume that it can skip registration merely because it operates through a website, sells primarily to other businesses, or expects its transactions to qualify for an exemption. Registration status and whether tax applies to a particular transaction are related but separate questions.
Georgia does not consistently call this registration a “seller’s permit.” When reviewing registration screens or business records, look for the terms “sales and use tax,” “sales and use tax number,” and “Certificate of Registration.” For more background on the terminology and process, see How to Apply for a Georgia Seller’s Permit.
Information to Prepare for the Application
The online application asks for information about the business and its sales activities. Preparing that information in advance can make it easier to complete the request accurately and consistently.
For a new-business registration in GTC, be ready to:
- Select the appropriate business type;
- Provide and verify the business location address;
- Answer sales-and-use-tax questions;
- Enter the appropriate North American Industry Classification System, or NAICS, codes;
- Provide applicable officer or responsible-party information;
- Create login and contact details; and
- Review the completed request before submitting it.
The officer or responsible-party step is not shown to sole proprietors in the new-business GTC process. Other business types should be prepared to provide that information when the application requests it.
Pay particular attention to the location address and business type. The Certificate of Registration cannot be transferred and cannot be used at a location other than the one for which it was issued. The information entered during registration should therefore reflect the business and location that will use the account.
Applicants may also find the overview of the Georgia State Sales Use Tax Number Identification Application useful when organizing their business information.
How to Apply Online Through GTC
The Georgia Department of Revenue provides online registration through GTC, its secure electronic self-service portal. The correct route depends on whether the applicant is registering a new Georgia business or adding a sales and use tax account to an existing business.
New Georgia business
- Start from the GTC login page. Select “Register a New Georgia Business.”
- Choose the business type. Select the option that corresponds to the business being registered.
- Enter the location. Provide and verify the business location address.
- Select the tax account. Choose “Sales & Use Tax.”
- Complete the sales tax questions. Supply the requested details about the business and its activities.
- Enter the NAICS codes. Provide the codes requested for the business’s activities.
- Add the applicable people. Enter officer or responsible-party information when that step applies. This step is not shown to sole proprietors.
- Create access and contact details. Complete the requested login and contact information.
- Review and submit. Check the request for accuracy before sending it to the Department of Revenue.
Existing business adding a sales and use tax account
- Log in to the business’s GTC account.
- Select “More.”
- Choose “Register a New Tax Account.”
- Select “Sales & Use Tax.”
- Complete, review, and submit the request.
After an online submission, the applicant should receive the specific tax account number by email within 15 minutes. That is an expected timeframe for an online submission rather than a guaranteed processing deadline. Check the application’s contact information carefully so the account-number email is directed to the intended recipient.
No fee is required for the original Georgia sales and use tax Certificate of Registration. Businesses looking for a more detailed walkthrough can consult Georgia Sales and Use Tax Registration: A Step-by-Step Guide.
What to Do After Registration
Receiving an account number is not the final administrative step. The business must handle its Certificate of Registration in accordance with the location-specific rules that apply to Georgia dealers.
- Display the certificate. The Certificate of Registration must be displayed conspicuously at the business premises.
- Use it only for the registered business and location. The certificate is not transferable and cannot be used at a location other than the location for which it was issued.
- Recognize the limits of continued registration. Sales and use tax registration does not require renewal and remains effective while the business continues without a change in ownership or structure.
- Keep the registration number available. A valid sales tax registration number is generally needed when a Georgia business uses Form ST-5 to make qualifying purchases for resale, although statutory exceptions may apply where the form does not require a sales tax number.
A Georgia business may purchase tangible personal property for resale without paying sales tax to the supplier by giving the supplier a properly completed Form ST-5 Certificate of Exemption. The registration number alone is not a substitute for completing the applicable exemption certificate. E-commerce businesses can read more in Georgia Resale Certificate Rules for E-Commerce Sellers.
Because continued effectiveness is tied to the business operating without a change in ownership or structure, do not treat the certificate as a permanent asset that automatically follows a sale, reorganization, or other structural change. Likewise, do not move a certificate from one premises to another or let another person or entity use it.
Practical Examples
Online retailer based in Georgia
An online retailer should not conclude that registration is unnecessary merely because customers place orders through a website. If the retailer meets Georgia’s definition of a dealer, it must register for a sales and use tax number and Certificate of Registration. It can use the new-business GTC path if it is registering a new Georgia business, or the existing-business path if it already has a GTC account and is adding sales and use tax.
Wholesaler selling to other businesses
A wholesaler may expect many transactions to be for resale, but wholesale activity does not by itself remove the dealer-registration requirement. If the wholesaler meets the definition of a dealer, it must register even though its sales are wholesale. Its customers may provide exemption documentation appropriate to their purchases, while the wholesaler maintains its own registration.
Retailer purchasing inventory for resale
Suppose a registered Georgia retailer purchases tangible personal property that it will resell. It may give the supplier a properly completed Form ST-5 Certificate of Exemption and purchase that property for resale without paying sales tax. The purchaser generally must have a valid sales tax registration number, subject to statutory exceptions where the form does not require one.
Business opening or moving to another location
A business should not take the certificate displayed at one registered premises and use it at a different location. Georgia’s certificate is location-specific, cannot be transferred, and must be displayed conspicuously at the premises for which it was issued. This makes accurate location information particularly important during registration.
Business with sales it believes are exempt
A business may believe that all or most of its sales are exempt, but that conclusion does not resolve whether it must register. If it meets Georgia’s definition of a dealer, registration is required even when its sales are exempt. The business should distinguish its registration obligation from the separate treatment of individual transactions.
Frequently Asked Questions
What is a seller’s permit called in Georgia?
Georgia generally uses the terms “sales and use tax number” and “Certificate of Registration” rather than consistently labeling the registration a seller’s permit.
Who must obtain a Georgia sales and use tax registration?
Any individual or entity meeting Georgia’s definition of a dealer must register. This includes dealers whose sales are online, out of state, wholesale, or exempt.
How do I apply for a Georgia seller’s permit online?
A new business can begin at the Georgia Tax Center login page by selecting “Register a New Georgia Business,” choosing its business type, providing and verifying its location address, and selecting “Sales & Use Tax.” An existing business can log in, select “More,” choose “Register a New Tax Account,” and then select “Sales & Use Tax.”
How much does the original Georgia Certificate of Registration cost?
No fee is required for the original Georgia sales and use tax Certificate of Registration.
How quickly will I receive a Georgia sales tax account number after applying online?
After an online submission, the applicant should receive the specific tax account number by email within 15 minutes. This is an expected timeframe, not a guaranteed processing deadline.
Official Resources
