How to Close a Sales Tax Account in Georgia
Once logged in to the Georgia Tax Center, under the My Accounts tab, select the Withholding Account. On the Top right-hand side of the screen, select the option to “Request to Close Account”. Enter the “Cease Date”.
Before closing the account, check if the permit still needs to stay open. Your obligation to collect and remit tax doesn’t go away because you no longer have nexus. Auditors may still chase you. Your responsibility to submit sales tax filings only ends once your sales tax account is officially closed. In order to close your sales tax permit send the Account Change or Closure Form (DR 1102) to the address on the form.
Registering and Obtaining a Sales Tax Permit
Navigate to the sales tax section of the Georgia Tax Center. Register for a sales and use tax account. Complete the registration form with accurate information. Submit your application once completed.
Who needs to register for a sales tax permit in Georgia? Businesses that sell tangible goods or certain services in Georgia are required to register for a sales tax permit.
How do I obtain a sales tax permit in Georgia? You can obtain a sales tax permit in Georgia by registering online through the Georgia Tax Center or by completing and mailing the ST-5 form.
What information do I need to register for a sales tax permit in Georgia? You will need your business name, federal employer identification number (EIN), business location information, and business activity details to register for a sales tax permit in Georgia.
Sales Tax Exemption and Resale Certificates
A Georgia Sales Tax Exemption Certificate allows a business to purchase goods and services tax-free from suppliers for the purpose of reselling those goods and services. The first step you need to take in order to get a resale certificate is to apply for a Georgia Sales Tax Registration.
STEP 1: Obtain a Georgia Sales Tax Permit.
STEP 2: Fill out the ST-5 tax exemption certificate form.
STEP 3: Present a copy of this certificate to suppliers when you wish to purchase items for resale.
Wholesale companies in Georgia require a sales tax resale certificate. The Streamlined Sales Tax Governing Board (SST) has created the Streamlined Sales Tax Exemption Certificate, and The Multistate Tax Commission (MTC) has created the Uniform Sales & Use Tax Exemption Certificate which can be used for some of their member states.